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...

Πίνακας περιεχομένων:

• 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.