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

hal.structure.identifierDauphine Recherches en Management [DRM]
dc.contributor.authorBensadon, Didier
hal.structure.identifierRéseaux Innovation Territoires et Mondialisation [RITM]
dc.contributor.authorPraquin, Nicolas
dc.date.accessioned2019-09-11T14:59:32Z
dc.date.available2019-09-11T14:59:32Z
dc.date.issued2016
dc.identifier.isbn978-3-319-28223-7en
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/19786
dc.language.isofren
dc.subjectauditingen
dc.subjectInternational Accounting Standardsen
dc.subjectaccounting standardsen
dc.subject.ddc657en
dc.subject.classificationjelF.F3.F30en
dc.subject.classificationjelM.M4.M41en
dc.titleIFRS in a Global World : International and Critical Perspectives on Accountingen
dc.title.alternativeTributes in honor to Professor Jacques Richarden
dc.typeOuvrage
dc.description.abstractenThis 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.en
dc.publisher.nameSpringeren
dc.publisher.cityBerlin Heidelbergen
dc.relation.isversionofbkurlhttps://doi.org/10.1007/978-3-319-28225-1en
dc.subject.ddclabelComptabilité comparée, comptabilités étrangèresen
dc.identifier.citationdate2016
dc.relation.forthcomingnonen
dc.description.ssrncandidatenonen
dc.description.halcandidateouien
dc.description.readershiprechercheen
dc.description.audienceInternationalen
dc.date.updated2019-06-26T09:41:35Z
hal.identifierhal-02284403*
hal.version1*
hal.author.functionaut
hal.author.functionaut


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