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IFRSs in a Global World: International and Critical Perspectives on Accounting

Edited by Didier Bensadon · Nicolas Praquin
Springer-Verlag May 2016

Specifications

ISBN-13
9783319282237
Publisher
Springer-Verlag
Publication
May 2016
Format
Hardback
Jurisdiction
Switzerland ? Countri(es) for reference only

Details

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 IFRSs. The authors offer their reasoned critiques of the effectiveness of IFRSs 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.
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