IFRS in a Global World: International and Critical Perspectives…

IFRS in a Global World: International and Critical Perspectives on Accounting
Publisher: Springer
Date: 2016-05-14
ISBN-10: 3319282239
ISBN-13: 9783319282237
Language: English
Pages: 434
Added: 2018-06-03 13:32:19

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.
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