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International Financial Reporting Standards Implementation : A Global Experience. IFRSの履行－グローバルな経験
・ISBN 978-1-80117-441-1 hard US$ 110.99
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| 著者・編者 | Nurunnabi, Mohammad, |
|---|---|
| シリーズ | Contributions to International Accounting |
| 出版社 | (Emerald, UK) |
| 出版年月 | 2021.08 |
| ページ数 | 372 pp. |
| 言語 | ENG |
| ニュース番号 | ＜662-713 662-P2201＞ |
解説
The vast majority of national authorities have made a public commitment supporting a single set of high-quality global accounting standards as of January 13, 2021 requiring or permitting the use of IFRS Standards for domestic, publicly accountable companies and institutions. This includes all member states of the European Union (EU) and the European Economic Area (EEA), in which IFRS Standards are mandatory for all companies whose securities trade in a regulated market.
Despite this, there still remains a lack of research on International Financial Reporting Standards (IFRS) implementation and this inaugural volume of Contributions to International Accounting (CIA) aims to address this vital gap, focusing on providing relevant and timely information for local and international policymakers.