|
|
books
| book details |
Achieving Global Convergence of Financial Reporting Standards: Implications from the South Pacific Region
By (author) Christopher Patel, By (author) Parmod Chand
|
| on special |
normal price: R 5 050.95
Price: R 4 798.95
|
| book description |
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. Its review of the accounting judgment and decision making research published in the five top-tier accounting journals over the last forty years shows that there is a limited number of studies that have examined the importance of consistency in interpreting and applying a single set of accounting standards. Furthermore, the monographs and reviews on audit judgment and decision making research published over the years have strengthened this strand of research in auditing by providing insights and suggesting avenues for future research. However, limited comprehensive reviews have been published so far for the research undertaken in the domain of accounting judgment. This research monograph provides empirical evidence on the factors that act as constraints on achieving the objectives of convergence of financial reporting.
| product details |
Normally shipped |
Publisher | Emerald Publishing Limited
Published date | 15 Dec 2011
Language |
Format | Hardback
Pages | 284
Dimensions | 234 x 156 x 20mm (L x W x H)
Weight | 386g
ISBN | 978-1-7805-2442-9
Readership Age |
BISAC | business & economics / finance
| other options |
|
|
To view the items in your trolley please sign in.
| sign in |
|
|
|
| specials |
|
Victor Frankenstein driven by the mad dream of creating his own creature, experiments with alchemy and science to build a monster stitched together from dead remains.
|
|
Katie Daysh
Paperback / softback
384 pages
was: R 295.95
now: R 259.95
|
|
This is indeed a story of mercy and the redemption it offers.
|
|
|
|
