IFRS in a Global World

International and Critical Perspectives on Accounting

Didier Bensadon, Nicolas Praquin (Herausgeber)

Buch | Softcover

LVIII, 434 Seiten

2018 | 1. Softcover reprint of the original 1st ed. 2016
Springer International Publishing (Verlag)
978-3-319-80301-2 (ISBN)

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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.

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.).

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.

"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)

Erscheinungsdatum	05.03.2022
Zusatzinfo	LVIII, 434 p. 61 illus., 18 illus. in color.
Verlagsort	Cham
Sprache	englisch
Maße	155 x 235 mm
Gewicht	7372 g
Themenwelt	Recht / Steuern ► Steuern / Steuerrecht
	Recht / Steuern ► Wirtschaftsrecht ► Handelsrecht
	Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung
	Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
Schlagworte	Dynamic accounting • Environmentally Sustainable Residual Income • Globalization • IFRS • International accounting standards • Work councils
ISBN-10	3-319-80301-8 / 3319803018
ISBN-13	978-3-319-80301-2 / 9783319803012
Zustand	Neuware