Achieving Global Convergence of Financial Reporting Standards
Author | : Christopher Patel |
Publisher | : Emerald Group Publishing |
Total Pages | : 177 |
Release | : 2011-12-15 |
ISBN-10 | : 9781780524429 |
ISBN-13 | : 1780524420 |
Rating | : 4/5 (420 Downloads) |
Download or read book Achieving Global Convergence of Financial Reporting Standards written by Christopher Patel and published by Emerald Group Publishing. This book was released on 2011-12-15 with total page 177 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.