Achieving global convergence of financial reporting standards : implications from the South Pacific...
Achieving global convergence of financial reporting standards : implications from the South Pacific Region / by Parmod Chand, Chris Patel.
About this item
Full title
Author / Creator
Publisher
Bingley, U.K. : Emerald, 2011.
Date
2011.
Call Numbers
N657.30218/5
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
xiii, 162 p. ; 24 cm.
Contents
Synopsis -- About the authors -- Acknowledgments -- Introduction -- International convergence of financial reporting standards:evidence from the south Pacific region -- A critique of the influence of globalists and convergence of accounting standards in Fiji -- Accounting judgment and decision-makin...
Publication information
Publisher
Bingley, U.K. : Emerald, 2011.
Edition
1st ed.
Place of Publication
England
Date Published
2011.
Subjects
More information
Scope and Contents
Summary
"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. It considers both the de jure and de facto asp...
Alternative Titles
Full title
Achieving global convergence of financial reporting standards : implications from the South Pacific Region / by Parmod Chand, Chris Patel.
Notes
General note
Studies in managerial and financial accounting, 1479-3512 ; v. 22.
Includes bibliographical references (p. 149-162).
Identifiers
Primary Identifiers
Call Numbers
N657.30218/5
Record Identifier
74Vv3xx6AKjA
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74Vv3xx6AKjA
Other Identifiers
ISBN
1780524420
9781780524429
DDC
657.3021894
MMS ID
991009883079702626