Achieving global convergence of financial reporting standards implications from the South Pacific region

• Other Authors: Chand, Parmod, Patel, Christopher
• Format: eBook
• Language: English
• Published: Bingley, U.K. : Emerald, 2011.
• Series: Studies in managerial and financial accounting ; v. 22.
• Subjects: Accounting > Standards.; Accounting > Standards > Oceania.; elektronické knihy; electronic books
• ISBN: 9781780524436
• ISSN: 1479-3512 ;
• Physical Description: 1 online zdroj (ix, 162 p.) : ill.

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 reportin...