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Achieving Global Convergence of Financial Reporting Standards

- Implications from the South Pacific Region

Bag om Achieving Global Convergence of Financial Reporting Standards

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.

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  • Sprog:
  • Engelsk
  • ISBN:
  • 9781780524429
  • Indbinding:
  • Hardback
  • Sideantal:
  • 284
  • Udgivet:
  • 15. december 2011
  • Størrelse:
  • 160x236x19 mm.
  • Vægt:
  • 388 g.
  • 2-3 uger.
  • 11. december 2024

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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.

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