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IFRS in a Global World

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Cover of 'IFRS in a Global World'

Table of Contents

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    Book Overview
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    Chapter 1 Interview of Jacques Richard: The Accounting Geographer
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    Chapter 2 Accounting and Economic Systems: A Tribute to the Work of Jacques Richard
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    Chapter 3 Frère Jacques and IFRS: Sonnez les Matines?
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    Chapter 4 An Institutional Theory Perspective on Accounting Evolution: Rulemakers’ Belief and Empirical Evidence
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    Chapter 5 Financial Reporting and Fair Value: Where Do We Stand?
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    Chapter 6 How IFRS Contribute to the Financialization of Capitalism
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    Chapter 7 Fair Value and Discounted Cash Flows: Value Creation or Sense Destruction?
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    Chapter 8 IFRS and the Works Council in France
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    Chapter 9 The IASB and the Market “Communion”
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    Chapter 10 The Accounting Representation of the Enterprise Entity: An Historical Perspective
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    Chapter 11 Calculation of Environmentally Sustainable Residual Income (eSRI) from IFRS Financial Statements: An Extension of Richard (2012)
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    Chapter 12 In Search of the Purpose of Accounting Representation
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    Chapter 13 Brazil. IFRS Convergence and the Role of Accounting Education: The Brazilian Case
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    Chapter 14 Russia. Can IFRS Be Considered Accounting?
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    Chapter 15 India. Convergence of International Financial Reporting Standards: An Analysis of Issues in Developed and Developing Economies
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    Chapter 16 China. The Role of the Government and Academics in the IFRS Convergence Process of Chinese Accounting Standards
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    Chapter 17 Canada. IFRS in Canada: Game Changer or Neutral Mutation?
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    Chapter 18 France. IFRS and France: A Marriage of Convenience
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    Chapter 19 Germany. German Accounting and IFRS: Limitations in the Convergence Potential of German National Accounting Standards Towards International Accounting Standards
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    Chapter 20 Germany. The Influence of IFRS on the German Accounting System: The Half-Hearted Reforms of the German Accounting Law Modernization Act
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    Chapter 21 Italy. The Transition to IFRS in Italy and Elsewhere, or from Code Napoléon to the Devolution of Sovereignty
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    Chapter 22 Japan. The Japanese “Dynamic-Conservative” Model to the Test of Global Convergence: From the Birth of Industrial Accounting to the Competition with the “Actuarial” Model
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    Chapter 23 Norway. IAS 19 and Employee Benefits: Some Reflections on the Norwegian Experience
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    Chapter 24 Chile. Adopting the IFRS in Chile: Influences on Companies and the Capital Market
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    Chapter 25 Estonia. Development of the Estonian Financial Reporting and Good Accounting Practice
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    Chapter 26 Poland. Implementation of IFRS in Poland: Main Effects and Problems
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    Chapter 27 Romania. Shifting to IFRS: The Case of Romania
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    Chapter 28 Tunisia. IFRS for SMEs and Tunisian Accounting
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    Chapter 29 Vietnam. Institutional Theory and Accounting Change: An Analyze of Accounting Regulations in Vietnam
Overall attention for this book and its chapters
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Title
IFRS in a Global World
Published by
Springer International Publishing, January 2016
DOI 10.1007/978-3-319-28225-1
ISBNs
978-3-31-928223-7, 978-3-31-928225-1
Editors

Didier Bensadon, Nicolas Praquin

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X Demographics

The data shown below were collected from the profiles of 2 X users who shared this research output. Click here to find out more about how the information was compiled.
Mendeley readers

Mendeley readers

The data shown below were compiled from readership statistics for 18 Mendeley readers of this research output. Click here to see the associated Mendeley record.

Geographical breakdown

Country Count As %
Unknown 18 100%

Demographic breakdown

Readers by professional status Count As %
Student > Bachelor 4 22%
Lecturer 2 11%
Researcher 2 11%
Student > Master 1 6%
Student > Ph. D. Student 1 6%
Other 0 0%
Unknown 8 44%
Readers by discipline Count As %
Business, Management and Accounting 5 28%
Engineering 2 11%
Medicine and Dentistry 1 6%
Economics, Econometrics and Finance 1 6%
Unknown 9 50%