IFRS in a Global World

International and Critical Perspectives on Accounting

  • Didier Bensadon
  • Nicolas Praquin

Table of contents

  1. Front Matter
    Pages i-lviii
  2. Didier Bensadon, Nicolas Praquin
    Pages 1-13
  3. Critical Issues in International Accounting

  4. National or Regional Implementation of the IFRS: Challenges and Prospects

    1. Front Matter
      Pages 171-171
    2. Edgard Cornacchione, Fernando Dal-Ri Múrcia
      Pages 173-186
    3. Viatcheslav Sokolov
      Pages 187-200
    4. Denis Cormier, Michel Magnan
      Pages 231-246
    5. Anna Szychta, Przemysław Kabalski
      Pages 373-391
    6. Liliana Feleagă, Niculae Feleagă
      Pages 393-404
    7. Salma Damak-Ayadi
      Pages 405-419

About this book


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.


Dynamic accounting Environmentally Sustainable Residual Income Globalization IFRS International Accounting Standards Work councils

Editors and affiliations

  • Didier Bensadon
    • 1
  • Nicolas Praquin
    • 2
  1. 1.Paris-Dauphine UniversityParis cedex 16France
  2. 2.Paris-Sud UniversitySceauxFrance

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