Nicolas Praquin: IFRS in a Global World

Cover: 9783319282237 | IFRS in a Global World | Nicolas Praquin (u. a.) | Buch | lviii | 2016

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Sprache: Englisch

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Beschreibung

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.

Über den Autor

Didier Bensadon is an associate professor of financial accounting at Paris-Dauphine university. His research deals with the dissemination of accounting pratices and theories in an historical approach. He is the co-author with Jacques Richard of "Financial Accounting: IFRS versus French Gaap", Dunod, 10th edition, 784 pages.

Nicolas Praquin is a full professor of financial accounting at Paris-Sud University. His research deals with the way in which accounting structures organisations and society as a whole. Accounting has to be understood in its broader sense - that of accountability - as encompassing accounting techniques, management tools that rely on figures, and organisational governance of accounting institutions (the IASB, etc.).

Zusammenfassung

Presents an analytical comparative perspective of IFRS across a wide array of nations and accounting systems

Includes discussion on social and political ramifications of accounting practices

Provides a nuanced understanding of the progressive implementation of international accounting standards and their implications

Inhaltsverzeichnis

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.

Erscheinungsjahr:	2016
Fachbereich:	Betriebswirtschaft
Genre:	Recht , Sozialwissenschaften , Wirtschaft
Rubrik:	Recht & Wirtschaft
Medium:	Buch
Inhalt:	lviii 434 S. 43 s/w Illustr. 18 farbige Illustr. 434 p. 61 illus. 18 illus. in color.
ISBN-13:	9783319282237
ISBN-10:	3319282239
Sprache:	Englisch
Herstellernummer:	978-3-319-28223-7
Ausstattung / Beilage:	HC runder Rücken kaschiert
Einband:	Gebunden
Redaktion:	Praquin, Nicolas Bensadon, Didier
Herausgeber:	Didier Bensadon/Nicolas Praquin
Auflage:	1st ed. 2016
Hersteller:	Springer International Publishing Springer International Publishing AG
Verantwortliche Person für die EU:	Books on Demand GmbH, In de Tarpen 42, D-22848 Norderstedt, info@bod.de
Maße:	241 x 160 x 32 mm
Von/Mit:	Nicolas Praquin (u. a.)
Erscheinungsdatum:	24.05.2016
Gewicht:	0,898 kg

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