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Download E-books Achieving Global Convergence of Financial Reporting Standards: Implications from the South Pacific Region (Studies in Managerial and Financial Accounting) PDF

By Parmod Chand

This study monograph examines no matter if foreign monetary Reporting criteria (IFRS) are interpreted and utilized in a constant demeanour inside and throughout international locations, and questions the implicit assumption that accounting convergence will immediately result in comparison in monetary reporting. Its evaluate of the accounting judgment and choice making learn released within the 5 top-tier accounting journals during the last 40 years indicates that there's a constrained variety of reviews that experience tested the significance of consistency in reading and employing a unmarried set of accounting criteria. additionally, the monographs and studies on audit judgment and selection making examine released through the years have reinforced this strand of analysis in auditing by way of offering insights and suggesting avenues for destiny examine. although, restricted finished reports were released thus far for the examine undertaken within the area of accounting judgment. This examine monograph offers empirical proof at the elements that act as constraints on reaching the ambitions of convergence of economic reporting.

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