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IFRS in a global world[electronic resource] :international and critical perspectives on accounting /

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
杜威分類號:	657.320218
書名/作者:	IFRS in a global world : international and critical perspectives on accounting // edited by Didier Bensadon, Nicolas Praquin.
其他作者:	Bensadon, Didier.
出版者:	Cham : : Springer International Publishing :, 2016.
面頁冊數:	lviii, 434 p. : : ill., digital ;; 24 cm.
Contained By:	Springer eBooks
標題:	Financial statements - Standards.
標題:	Accounting - Standards.
標題:	Business and Management.
標題:	Business Taxation/Tax Law.
標題:	Commercial Law.
ISBN:	9783319282251
ISBN:	9783319282237
內容註:	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.
摘要、提要註:	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.
電子資源:	http://dx.doi.org/10.1007/978-3-319-28225-1

IFRS in a global world[electronic resource] :international and critical perspectives on accounting /
IFRS in a global worldinternational and critical perspectives on accounting /[electronic resource] :edited by Didier Bensadon, Nicolas Praquin. - Cham :Springer International Publishing :2016. - lviii, 434 p. :ill., digital ;24 cm.

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.

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.

ISBN: 9783319282251

Standard No.: 10.1007/978-3-319-28225-1doiSubjects--Topical Terms:

417493
Financial statements
--Standards.

LC Class. No.: HF5626

Dewey Class. No.: 657.320218

IFRS in a global world[electronic resource] :international and critical perspectives on accounting /
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