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Title
IFRS in a global world : international and critical perspectives on accounting / Didier Bensadon, Nicolas Praquin, editors ; essays in honor of Professor Jacques Richard ; foreword by Stephen A. Zeff.
ISBN
9783319282251 (electronic book)
3319282255 (electronic book)
9783319282237
Published
Cham : Springer, 2016.
Language
English
Description
1 online resource.
Call Number
HF5626 .L384 2016
Dewey Decimal Classification
657/.320218
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.
Bibliography, etc. Note
Includes bibliographical references.
Access Note
Access limited to authorized users.
Source of Description
Online resource; title from PDF title page (viewed June 6, 2016).
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. .