Author | : Christopher Patel |
File Size | : 45,7 Mb |
Publisher | : Emerald Group Publishing |
Language | : English |
Release Date | : 15 December 2011 |
ISBN | : 9781780524429 |
Pages | : 177 pages |
Achieving Global Convergence of Financial Reporting Standards by Christopher Patel Book PDF 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.