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IFRS in a Global World: International and Critical Perspectives on Accounting. Softcover reprint of the original 1st ed. 2016
・ISBN 978-3-319-80301-2 paper EUR 119.99
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| 著者・編者 | Bensadon, Didier / Praquin, Nicolas (eds.), |
|---|---|
| 出版社 | (Springer International Publishing AG, SZ) |
| 出版年月 | 2018 |
| ページ数 | 434 pp. |
| 言語 | ENG |
| ニュース番号 | ＜A03-25597＞ |
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.