000772088 000__ 02872cam\a2200457Ii\4500 000772088 001__ 772088 000772088 005__ 20230306142623.0 000772088 006__ m\\\\\o\\d\\\\\\\\ 000772088 007__ cr\cn\nnnunnun 000772088 008__ 160517s2016\\\\sz\\\\\\o\\\\\000\0\eng\d 000772088 020__ $$a9783319282251$$q(electronic book) 000772088 020__ $$a3319282255$$q(electronic book) 000772088 020__ $$z9783319282237 000772088 035__ $$aSP(OCoLC)ocn949884372 000772088 035__ $$aSP(OCoLC)949884372 000772088 040__ $$aN$T$$beng$$erda$$epn$$cN$T$$dIDEBK$$dYDXCP$$dCDX$$dN$T$$dEBLCP$$dAZU$$dOCLCF$$dCOO$$dUIU$$dMERUC$$dJG0$$dUAB 000772088 049__ $$aISEA 000772088 050_4 $$aHF5626$$b.L384 2016 000772088 08204 $$a657/.320218$$223 000772088 24500 $$aIFRS in a global world :$$binternational and critical perspectives on accounting /$$cDidier Bensadon, Nicolas Praquin, editors ; essays in honor of Professor Jacques Richard ; foreword by Stephen A. Zeff. 000772088 264_1 $$aCham :$$bSpringer,$$c2016. 000772088 300__ $$a1 online resource. 000772088 336__ $$atext$$btxt$$2rdacontent 000772088 337__ $$acomputer$$bc$$2rdamedia 000772088 338__ $$aonline resource$$bcr$$2rdacarrier 000772088 504__ $$aIncludes bibliographical references. 000772088 5050_ $$aCritical Issues in International Accounting -- Economics and Accounting: As an Introduction to Jacques Richard's Works -- Accounting as a Social Construction -- Fair Value -- Accounting and Interlinking Fields -- National or Regional Implementation of the IFRS: Challenges and Prospects -- BRIC -- Brazil, Russia, India, China -- MEDC -- More Economically Developed Countries -- Emerging Countries. . 000772088 506__ $$aAccess limited to authorized users. 000772088 520__ $$aThis book, dedicated to Prof. Jacques Richard, is about the economic, political, social and even environmental consequences of setting accounting standards, with emphasis on those that are alleged to be precipitated by the adoption and implementation of IFRS. The authors offer their reasoned critiques of the effectiveness of IFRS in promoting genuine global comparability of financial reporting. The editors of this collection have invited authors from 17 countries, so that a great variety of accounting, auditing and regulatory cultures, and educational perspectives, is amply on display in their essays. 000772088 588__ $$aOnline resource; title from PDF title page (viewed June 6, 2016). 000772088 650_0 $$aFinancial statements$$xStandards. 000772088 650_0 $$aAccounting$$xStandards. 000772088 7001_ $$aBensadon, Didier,$$eeditor. 000772088 7001_ $$aPraquin, Nicolas,$$eeditor. 000772088 7001_ $$aZeff, Stephen A.,$$eauthor of foreword. 000772088 7102_ $$aIFRS Foundation,$$eissuing body. 000772088 77608 $$iPrint version:$$tIFRS in a global world : international and critical perspectives on accounting.$$dCham, Switzerland : Springer, c2016$$z9783319282237 000772088 852__ $$bebk 000772088 85640 $$3SpringerLink$$uhttps://univsouthin.idm.oclc.org/login?url=http://link.springer.com/10.1007/978-3-319-28225-1$$zOnline Access$$91397441.1 000772088 909CO $$ooai:library.usi.edu:772088$$pGLOBAL_SET 000772088 980__ $$aEBOOK 000772088 980__ $$aBIB 000772088 982__ $$aEbook 000772088 983__ $$aOnline 000772088 994__ $$a92$$bISE