rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: IFRS in a Global World
    sub title: International and Critical Perspectives on Accounting
  name:
    name part: Bensadon, Didier.
    role:
      role term: editor.
  name:
    name part: Praquin, Nicolas.
    role:
      role term: editor.
  name:
    name part: SpringerLink (Online service)
  type of resource: text
  origin info:
    place:
      place term: gw
    date issued: 2016
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: electronic
    form: electronic resource
    reformatting quality: access
    form: remote
    extent: LVIII, 434 p. 61 illus., 18 illus. in color. online resource.
  abstract: 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.
  table of contents: Critical Issues in International Accounting -- Economics and Accounting: As an Introduction to Jacques Richard's Works -- Accounting as a Social Construction -- Fair Value -- Accounting and Interlinking Fields -- National or Regional Implementation of the IFRS: Challenges and Prospects -- BRIC - Brazil, Russia, India, China -- MEDC - More Economically Developed Countries -- Emerging Countries. .
  note: edited by Didier Bensadon, Nicolas Praquin.
  subject:
    topic: Business
  subject:
    topic: Tax accounting
  subject:
    topic: Tax laws
  subject:
    topic: Commercial law
  subject:
    topic: Business and Management
  subject:
    topic: Business Taxation/Tax Law
  subject:
    topic: Commercial Law
  classification: HF5681.T3
  classification: 658.153
  classification: 336.2
  related item:
    title info:
      title: Springer eBooks
  identifier: 9783319282251
  identifier: http://dx.doi.org/10.1007/978-3-319-28225-1
  record info:
    record creation date: 160513
    record change date: 20160513175948.0
    record identifier: 978-3-319-28225-1