In Search of the Purpose of Accounting Representation

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Date
2016
Dewey
Contrôle de gestion Comptabilité
Sujet
IFRS; IASB; Financial Reporting; Accounting Representation
JEL code
M.M4.M41
Book title
IFRS in a global world‎ : international and critical perspectives on accounting‎ : essays in honor of professor Jacques Richard
Author
Didier Bensadon et Nicolas Praquin
Publisher
Springer
Publisher city
Cham
Year
2016
Pages number
lviii-434
ISBN
978-3-319-28223-7
URI
https://basepub.dauphine.fr/handle/123456789/16155
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Author
Pasqualini, François
408024 Centre de recherche Droit Dauphine [Cr2D]
Type
Chapitre d'ouvrage
Item number of pages
159-169
Abstract (EN)
This book, dedicated to Prof. Jacques Richard, is about the economic, political, social and even environmental consequences of setting accounting standards, with emphasis of those thar are alleged to be precipitated by the adoption and implementation of IFRS.