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IFRS in a Global World

International and Critical Perspectives on Accounting

Format: Paperback / softback
Publisher: Springer International Publishing AG, Cham, Switzerland
Published: 26th May 2018
Dimensions: w 156mm h 234mm d 25mm
Weight: 687g
ISBN-10: 3319803018
ISBN-13: 9783319803012
Barcode No: 9783319803012
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Synopsis
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.

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"The book is a volume honoring the career, contribution, and legacy of a distinguished French academic upon his retirement. ... The chapters included in the volume are therefore an homage to the work of Jacques Richard, over time and across space. Potential readers include doctoral students, researchers in emerging and advanced economies, as well as representatives of accounting regulators, standard setters, and professional bodies interested in understanding the context and consequences of IFRS application worldwide." (Catalin Albu, The International Journal of Accounting, Vol. 52, 2017)