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2016
- handle: 10670/1.mhn81g
- hal: hal-02284403
Mots-clés
auditing International Accounting Standards accounting standards F - International Economics/F.F3 - International Finance/F.F3.F30 - General M - Business Administration and Business Economics • Marketing • Accounting • Personnel Economics/M.M4 - Accounting and Auditing/M.M4.M41 - AccountingSujets proches
Commerce--Accounting Finance--Accounting Commercial accounting Business enterprises--Accounting Financial accounting AccountancyCiter ce document
Didier Bensadon et al., « IFRS in a Global World : International and Critical Perspectives on Accounting », HAL-SHS : droit et gestion, ID : 10670/1.mhn81g
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Résumé
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.