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IFRS in a Global World : International and Critical Perspectives on Accounting: Essays in Honor of Professor Jacques Richard. Foreword by S. A. Zeff. グローバルな世界におけるIFRS -会計への国際的・批判的視点-
・ISBN 978-3-319-28223-7 hard EUR 169.99
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| 著者・編者 | Bensadon, Didier / Praquin, N. (eds.), / Foreword by S. A. Zeff |
|---|---|
| 出版社 | (Springer, GW) |
| 出版年月 | 2016 |
| ページ数 | 434 pp. |
| 言語 | ENG |
| ニュース番号 | <631-896> |
解説
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.