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

Didier Bensadon and Nicolas Praquin ()
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Didier Bensadon: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Nicolas Praquin: RITM - Réseaux Innovation Territoires et Mondialisation - UP11 - Université Paris-Sud - Paris 11

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Abstract: 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: auditing; International Accounting Standards; accounting standards (search for similar items in EconPapers)
Date: 2016
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Published in Springer, 2016

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02284403

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