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Globalisation and Contextual Factors in Accounting: The Case of Germany
Eva Heidhues
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Description for Globalisation and Contextual Factors in Accounting: The Case of Germany
Hardback. This research monograph critically examines convergence of financial reporting in Germany by taking into account the influence of political, social and economic factors on accounting. This study makes an original and significant contribution by examining issues and biases in the convergence process that may challenge the assumption of superiority, Editor(s): Heidhues, Eva; Patel, Christopher. Series Editor(s): Epstein, Marc J. Series: Studies in Managerial and Financial Accounting. Num Pages: 256 pages. BIC Classification: 1DFG; KFC. Category: (G) General (US: Trade); (P) Professional & Vocational. Dimension: 155 x 235 x 21. Weight in Grams: 432.
This research monograph critically examines convergence of financial reporting in Germany by taking into account the influence of political, social and economic factors on accounting. This study makes an original and significant contribution by examining issues and biases in the convergence process that may challenge the assumption of superiority, global comparability and universal applicability of International Financial Reporting Standards. Specifically, this monograph critically evaluates convergence by taking into account German accounting development and examines issues concerning the application of professional judgment, which has increasingly been recognized as an important and controversial topic in international accounting. By applying a holistic approach ... Read more
This research monograph critically examines convergence of financial reporting in Germany by taking into account the influence of political, social and economic factors on accounting. This study makes an original and significant contribution by examining issues and biases in the convergence process that may challenge the assumption of superiority, global comparability and universal applicability of International Financial Reporting Standards. Specifically, this monograph critically evaluates convergence by taking into account German accounting development and examines issues concerning the application of professional judgment, which has increasingly been recognized as an important and controversial topic in international accounting. By applying a holistic approach ... Read more
Product Details
Publisher
Emerald Publishing Limited United Kingdom
Number of pages
256
Format
Hardback
Publication date
2012
Series
Studies in Managerial and Financial Accounting
Condition
New
Weight
432g
Number of Pages
256
Place of Publication
Bingley, United Kingdom
ISBN
9781780522449
SKU
V9781780522449
Shipping Time
Usually ships in 7 to 11 working days
Ref
99-50
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