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IFRS in a Global World

International and Critical Perspectives on Accounting

Editors: Bensadon, Didier, Praquin, Nicolas (Eds.)

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  • Presents an analytical comparative perspective of IFRS across a wide array of nations and accounting systems 
  • Includes discussion on social and political ramifications of accounting practices 
  • Provides a nuanced understanding of the progressive implementation of international accounting standards and their implications    
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eBook £103.50
price for United Kingdom (gross)
  • ISBN 978-3-319-28225-1
  • Digitally watermarked, DRM-free
  • Included format: PDF, EPUB
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover £129.99
price for United Kingdom (gross)
  • ISBN 978-3-319-28223-7
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
Softcover £129.99
price for United Kingdom (gross)
  • ISBN 978-3-319-80301-2
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
About this book

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.

About the authors

Didier Bensadon is an associate professor of financial accounting at Paris-Dauphine university. His research deals with the dissemination of accounting pratices and theories in an historical approach. He is the co-author with Jacques Richard of “Financial Accounting: IFRS versus French Gaap”, Dunod, 10th edition, 784 pages. 
Nicolas Praquin is a full professor of financial accounting at Paris-Sud University. His research deals with the way in which accounting structures organisations and society as a whole. Accounting has to be understood in its broader sense – that of accountability – as encompassing accounting techniques, management tools that rely on figures, and organisational governance of accounting institutions (the IASB, etc.).

Reviews

“The book is a volume honoring the career, contribution, and legacy of a distinguished French academic upon his retirement. … The chapters included in the volume are therefore an homage to the work of Jacques Richard, over time and across space. Potential readers include doctoral students, researchers in emerging and advanced economies, as well as representatives of accounting regulators, standard setters, and professional bodies interested in understanding the context and consequences of IFRS application worldwide.” (Cătălin Albu, The International Journal of Accounting, Vol. 52, 2017)


Table of contents (29 chapters)

Table of contents (29 chapters)

Buy this book

eBook £103.50
price for United Kingdom (gross)
  • ISBN 978-3-319-28225-1
  • Digitally watermarked, DRM-free
  • Included format: PDF, EPUB
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover £129.99
price for United Kingdom (gross)
  • ISBN 978-3-319-28223-7
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
Softcover £129.99
price for United Kingdom (gross)
  • ISBN 978-3-319-80301-2
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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Bibliographic Information

Bibliographic Information
Book Title
IFRS in a Global World
Book Subtitle
International and Critical Perspectives on Accounting
Editors
  • Didier Bensadon
  • Nicolas Praquin
Copyright
2016
Publisher
Springer International Publishing
Copyright Holder
Springer International Publishing Switzerland
eBook ISBN
978-3-319-28225-1
DOI
10.1007/978-3-319-28225-1
Hardcover ISBN
978-3-319-28223-7
Softcover ISBN
978-3-319-80301-2
Edition Number
1
Number of Pages
LVIII, 434
Number of Illustrations
43 b/w illustrations, 18 illustrations in colour
Topics