IFRS in a Global World :: International and Critical Perspectives on Accounting /: edited by Didier Bensadon, Nicolas Praquin.

Name: IFRS in a Global World : International and Critical Perspectives on Accounting / edited by Didier Bensadon, Nicolas Praquin.
ISBN: 9783319282251

Bensadon, Didier,; Praquin, Nicolas,; SpringerLink (Online service)

doi:10.1007/978-3-319-28225-1

IFRS in a Global World : International and Critical Perspectives on Accounting / edited by Didier Bensadon, Nicolas Praquin.

Bensadon, Didier, editor.; Praquin, Nicolas, editor.; SpringerLink (Online service)

2016

Available Online

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Title

IFRS in a Global World : International and Critical Perspectives on Accounting / edited by Didier Bensadon, Nicolas Praquin.

Added Author

Bensadon, Didier, editor.
Praquin, Nicolas, editor.

Added Corporate Author

SpringerLink (Online service)

Edition

1st ed. 2016.

Imprint

Cham : Springer International Publishing : Imprint: Springer, 2016.

Description

LVIII, 434 p. 61 illus., 18 illus. in color. online resource

Formatted Contents Note

Critical Issues in International Accounting
Economics and Accounting: As an Introduction to Jacques Richard's Works
Accounting as a Social Construction
Fair Value
Accounting and Interlinking Fields
National or Regional Implementation of the IFRS: Challenges and Prospects
BRIC - Brazil, Russia, India, China
MEDC - More Economically Developed Countries
Emerging Countries. .

Summary

This book, dedicated to Prof. Jacques Richard, is about the economic, political, social and even environmental consequences of setting accounting standards, with emphasis on those that are alleged to be precipitated by the adoption and implementation of IFRS. The authors offer their reasoned critiques of the effectiveness of IFRS in promoting genuine global comparability of financial reporting. The editors of this collection have invited authors from 17 countries, so that a great variety of accounting, auditing and regulatory cultures, and educational perspectives, is amply on display in their essays.

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Access provided by Berkeley Law Library

Alternate Title

SpringerLink electronic monographs.

Language

English