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Vol 23 No 5 May/June 2018

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IFRSs in a Global World: International and Critical Perspectives on Accounting

Edited by: Didier Bensadon, Nicolas Praquin

ISBN13: 9783319282237
Published: June 2016
Publisher: Springer-Verlag
Country of Publication: Switzerland
Format: Hardback
Price: £129.99

This is a Print On Demand Title.
The publisher will print a copy to fulfill your order. Books can take between 1 to 3 weeks. Looseleaf titles between 1 to 2 weeks.

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 IFRSs. The authors offer their reasoned critiques of the effectiveness of IFRSs 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.

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.