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OverviewThis 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. Full Product DetailsAuthor: Didier Bensadon , Nicolas PraquinPublisher: Springer International Publishing AG Imprint: Springer International Publishing AG Edition: 1st ed. 2016 Dimensions: Width: 15.50cm , Height: 2.70cm , Length: 23.50cm Weight: 8.572kg ISBN: 9783319282237ISBN 10: 3319282239 Pages: 434 Publication Date: 24 May 2016 Audience: Professional and scholarly , Professional & Vocational Format: Hardback Publisher's Status: Active Availability: Manufactured on demand  We will order this item for you from a manufactured on demand supplier. Table of ContentsCritical 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.ReviewsThe 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) “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.” (Cătălin Albu, The International Journal of Accounting, Vol. 52, 2017) Author InformationDidier 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.). Tab Content 6Author Website:Countries AvailableAll regions |
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