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In Search of the Purpose of Accounting Representation

Pasqualini, François (2016), In Search of the Purpose of Accounting Representation, in Didier Bensadon et Nicolas Praquin, IFRS in a global world‎ : international and critical perspectives on accounting‎ : essays in honor of professor Jacques Richard, Springer : Cham, p. 159-169

Type
Chapitre d'ouvrage
Date
2016
Book title
IFRS in a global world‎ : international and critical perspectives on accounting‎ : essays in honor of professor Jacques Richard
Book author
Didier Bensadon et Nicolas Praquin
Publisher
Springer
Published in
Cham
ISBN
978-3-319-28223-7
Number of pages
lviii-434
Pages
159-169
Metadata
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Author(s)
Pasqualini, François
Centre de recherche Droit Dauphine [Cr2D]
Abstract (EN)
This book, dedicated to Prof. Jacques Richard, is about the economic, political, social and even environmental consequences of setting accounting standards, with emphasis of those thar are alleged to be precipitated by the adoption and implementation of IFRS.
Subjects / Keywords
IFRS; IASB; Financial Reporting; Accounting Representation
JEL
M41 - Accounting

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