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

• Corporate Author: SpringerLink (Online service)
• Other Authors: Bensadon, Didier (Editor), Praquin, Nicolas (Editor)
• Format: Electronic eBook
• Language: English
• Published: Cham : Springer International Publishing : Imprint: Springer, 2016.
• Subjects: Business.; Tax accounting.; Tax laws.; Commercial law.; Business and Management.; Business Taxation/Tax Law.; Commercial Law.
• Physical Description: LVIII, 434 p. 61 illus., 18 illus. in color. online resource.
• ISBN: 9783319282251

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.