© 2016

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

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

About the editors

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.).

Bibliographic information

  • Book Title IFRS in a Global World
  • Book Subtitle International and Critical Perspectives on Accounting
  • Editors Didier Bensadon
    Nicolas Praquin
  • DOI
  • Copyright Information Springer International Publishing Switzerland 2016
  • Publisher Name Springer, Cham
  • eBook Packages Business and Management Business and Management (R0)
  • Hardcover ISBN 978-3-319-28223-7
  • Softcover ISBN 978-3-319-80301-2
  • eBook ISBN 978-3-319-28225-1
  • Edition Number 1
  • Number of Pages LVIII, 434
  • Number of Illustrations 43 b/w illustrations, 18 illustrations in colour
  • Topics Business Taxation/Tax Law
    Commercial Law
  • Buy this book on publisher's site
Industry Sectors


“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)