IFRS in a Global World: International and Critical Perspectives on Accounting by

Description: IFRS in a Global World by Didier Bensadon, Nicolas Praquin 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. FORMAT Paperback LANGUAGE English CONDITION Brand New Publisher Description 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. Back Cover 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. Author Biography 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.). Table of Contents Critical Issues in International Accounting.- Economics and Accounting: As an Introduction to Jacques Richards 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. Review "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." (Ctlin Albu, The International Journal of Accounting, Vol. 52, 2017) Review Quote "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) Feature 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 Details ISBN3319803018 Author Nicolas Praquin ISBN-10 3319803018 ISBN-13 9783319803012 Format Paperback Year 2018 Subtitle International and Critical Perspectives on Accounting Edited by Nicolas Praquin DEWEY 336.2 Pages 434 Imprint Springer International Publishing AG Place of Publication Cham Country of Publication Switzerland Publication Date 2018-05-26 Short Title IFRS in a Global World Language English UK Release Date 2018-05-26 Illustrations 18 Illustrations, color; 43 Illustrations, black and white; LVIII, 434 p. 61 illus., 18 illus. in color. Publisher Springer International Publishing AG Edition Description Softcover reprint of the original 1st ed. 2016 Alternative 9783319282237 Audience Professional & Vocational We've got this At The Nile, if you're looking for it, we've got it. With fast shipping, low prices, friendly service and well over a million items - you're bound to find what you want, at a price you'll love! TheNile_Item_ID:127850977;

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