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

Bensadon, Didier; Praquin, Nicolas (2016), IFRS in a Global World : International and Critical Perspectives on Accounting, Springer : Berlin Heidelberg. https://doi.org/10.1007/978-3-319-28225-1

Type
Ouvrage
Date
2016
Publisher
Springer
Published in
Berlin Heidelberg
ISBN
978-3-319-28223-7
Publication identifier
Metadata
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Author(s)
Bensadon, Didier
Dauphine Recherches en Management [DRM]
Praquin, Nicolas
Réseaux Innovation Territoires et Mondialisation [RITM]
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 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.
Subjects / Keywords
auditing; International Accounting Standards; accounting standards
JEL
F30 - General
M41 - Accounting