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

Introduction

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.

Keywords

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

Bibliographic information

  • DOI https://doi.org/10.1007/978-3-319-28225-1
  • Copyright Information Springer International Publishing Switzerland 2016
  • Publisher Name Springer, Cham
  • eBook Packages Business and Management
  • Print ISBN 978-3-319-28223-7
  • Online ISBN 978-3-319-28225-1
  • About this book
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