Overview
- 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
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Keywords
Table of contents (29 chapters)
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Critical Issues in International Accounting
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National or Regional Implementation of the IFRS: Challenges and Prospects
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Editors and Affiliations
About the editors
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.).
Bibliographic Information
Book Title: IFRS in a Global World
Book Subtitle: International and Critical Perspectives on Accounting
Editors: Didier Bensadon, Nicolas Praquin
DOI: https://doi.org/10.1007/978-3-319-28225-1
Publisher: Springer Cham
eBook Packages: Business and Management, Business and Management (R0)
Copyright Information: Springer International Publishing Switzerland 2016
Hardcover ISBN: 978-3-319-28223-7Published: 24 May 2016
Softcover ISBN: 978-3-319-80301-2Published: 26 May 2018
eBook ISBN: 978-3-319-28225-1Published: 13 May 2016
Edition Number: 1
Number of Pages: LVIII, 434
Number of Illustrations: 43 b/w illustrations, 18 illustrations in colour
Topics: Business Taxation/Tax Law, Commercial Law