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Achieving Global Convergence of Financial Reporting Standards: Implications from the South Pacific Region
Christopher Patel
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Description for Achieving Global Convergence of Financial Reporting Standards: Implications from the South Pacific Region
Hardback. 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. Series: Studies in Managerial and Financial Accounting. Num Pages: 284 pages, Illustrations. BIC Classification: KFCR. Category: (UP) Postgraduate, Research & Scholarly. Dimension: 236 x 160 x 19. Weight in Grams: 388.
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. Its review of the accounting judgment and decision making research published in the five top-tier accounting journals over the last forty years shows that there is a limited number of studies that have examined the importance of consistency in interpreting and applying a single set of accounting standards. Furthermore, the monographs and reviews on audit judgment and decision making research published over ... Read more
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. Its review of the accounting judgment and decision making research published in the five top-tier accounting journals over the last forty years shows that there is a limited number of studies that have examined the importance of consistency in interpreting and applying a single set of accounting standards. Furthermore, the monographs and reviews on audit judgment and decision making research published over ... Read more
Product Details
Format
Hardback
Publication date
2011
Publisher
Emerald Publishing Limited United Kingdom
Number of pages
284
Condition
New
Series
Studies in Managerial and Financial Accounting
Number of Pages
284
Place of Publication
Bingley, United Kingdom
ISBN
9781780524429
SKU
V9781780524429
Shipping Time
Usually ships in 7 to 11 working days
Ref
99-50
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