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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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Book 2016dards, 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
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In Search of the Purpose of Accounting Representationcounting entity. Both accounting systems are not incompatibles because modern law looks to nuance or push around the greats intellectual constructions allowing to built the relation between law and accounting: legal personality, heritage or limited liability of associates of a company.
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The Role of the Government and Academics in the IFRS Convergence Process of Chinese Accounting Stagence with the IFRS is largely because of Chinese authority’s strong willingness to promote a neoliberal ideology through this process, in the hope of speeding up China’s financial and economic integration into the global market.
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Fair Value and Discounted Cash Flows: Value Creation or Sense Destruction? financial reporting. Indeed the change of set, the loss of unity in capital budgeting decision and risk awareness may increase the potential misuses of the method. Finally, we demonstrate that the concept of infinite life loses consistency in such a framework.
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Book 2016es 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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nd political ramifications of accounting practices.Provides 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 impl
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