Achieving global convergence of financial reporting standards: implications from the south pacific region
Auteur :
Patel, Christopher / Chand, Parmod
Éditeur :
Emerald Publishing Limited
ISBN :
9781780524429
Date de publication :
15 déc. 2011
Dimensions :
23,4 x 15,6 x 2,0 cm
Poids :
386 g
Langue :
Anglais
Pays d'origine :
Grande Bretagne
This research monograph examines whether International Financial Reporting Standards (IFRS) are interpreted and applied in a consistent manner within and across countries, and questions the implicit assumption that accounting convergence will automatically lead to comparability in financial reporting.