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

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

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...

Full description

Bibliographic Details
Other Authors: Chand, Parmod, Patel, Christopher
Format: Electronic eBook
Language:English
Published: Bingley, U.K. : Emerald, 2011.
Series:Studies in managerial and financial accounting ; v. 22.
Subjects:
Business & Economics > Accounting > Financial.
Accounting.
Management accounting & bookkeeping.
Accounting > Standards.
Accounting > Standards > Oceania.
Online Access:Full Text via HEAL-Link
Table of Contents:
  • ch. 1. Introduction / Parmod Chand, Chris Patel
  • ch. 2. International convergence of financial reporting standards : evidence from the South Pacific region / Parmod Chand, Chris Patel
  • ch. 3. A critique of the influence of globalization and convergence of accounting standards in Fiji / Parmod Chand, Chris Patel
  • ch. 4. Accounting judgment and decision-making research : evaluation of publications in top-tier accounting journals (1970-2010) / Parmod Chand, Chris Patel
  • ch. 5. Judgments based on interpretation of 'new' and 'complex' International Financial Reporting Standards (IFRS) within a country : evidence from Fiji / Parmod Chand, Chris Patel
  • ch. 6. Cultural and noncultural factors affecting judgments of professional accountants : a comparative study of Australia and Fiji / Parmod Chand, Chris Patel
  • ch. 7. Implications and directions for future research / Parmod Chand, Chris Patel.

Similar Items