Achieving global convergence of financial reporting standards implications from the South Pacific region /

• Άλλοι συγγραφείς: Chand, Parmod, Patel, Christopher
• Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Bingley, U.K. : Emerald, 2011.
• Σειρά: Studies in managerial and financial accounting ; v. 22.
• Θέματα: Business & Economics > Accounting > Financial.; Accounting.; Management accounting & bookkeeping.; Accounting > Standards.; Accounting > Standards > Oceania.

This research monograph examines whether International Financial Reporting Standards (IFRS) are interpreted and applied in a consistent manner within and across countries, and questions the implicit assumption that accounting convergence will automatically lead to comparability in financial reportin...