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Titlebook: IFRS in a Global World; International and Cr Didier Bensadon,Nicolas Praquin Book 2016 Springer International Publishing Switzerland 2016 D

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书目名称IFRS in a Global World
副标题International and Cr
编辑Didier Bensadon,Nicolas Praquin
视频video
概述Presents an analytical comparative perspective of IFRS across a wide array of nations and accounting systems.Includes discussion on social and political ramifications of accounting practices.Provides
图书封面Titlebook: IFRS in a Global World; International and Cr Didier Bensadon,Nicolas Praquin Book 2016 Springer International Publishing Switzerland 2016 D
描述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..
出版日期Book 2016
关键词Dynamic accounting; Environmentally Sustainable Residual Income; Globalization; IFRS; International Acco
版次1
doihttps://doi.org/10.1007/978-3-319-28225-1
isbn_softcover978-3-319-80301-2
isbn_ebook978-3-319-28225-1
copyrightSpringer International Publishing Switzerland 2016
The information of publication is updating

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Pierre Ferracciimal results...Cutting-edge and essential, Cancer Epidemiology allows readers to get the maximum advantage of the methods involved in this exciting and important field..978-1-61737-868-3978-1-59745-416-2Series ISSN 1064-3745 Series E-ISSN 1940-6029
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Frère Jacques and IFRS: Sonnez les Matines?fferent perceptions of what does and does not constitute a true and fair view or a fair presentation of their reality. IFRS are explicitly focused on the external supplier of finance. Their focus is publicly defined, and they make genuine, if not always successful, attempts to apply it. For smaller
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An Institutional Theory Perspective on Accounting Evolution: Rulemakers’ Belief and Empirical Eviden acquainted with a new rule, their understanding of the accounting information supplied under the rule becomes institutionalized, which may explain evolutionary process of institutional change in accounting as a whole.
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