Globalisation of Accounting Standards

Inbunden, Engelska, 2007

Del i serien Monash Studies in Global Movements series

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Beskrivning

In this book, Jayne Godfrey and Keryn Chalmers explore the intricacies of the globalisation of accounting standards - arguably one of the most significant business developments of the wider globalisation process during the past two decades. They examine the key issues and implications of this harmonisation of accounting standards from the perspectives of a diverse range of worldwide stakeholders.Globalisation of Accounting Standards shows that globalisation approaches differ significantly because countries seek to maintain varying degrees of sovereignty over their regulations. International differences in economic, political, legal, religious and social characteristics also affect globalisation approaches and, in turn, influence national accounting standard-setting agendas. The book explores why countries relinquish their existing national accounting standard-setting regimes to join the global movement. It also seeks to resolve questions such as: To what extent are national incentives altruistic, economic, political or social? Who are the winners and losers in the process?This authoritative book is thoroughly researched and expertly informed. Written by both academics and regulators, it tackles a critical and controversial issue in the globalisation movement. As such, it will be of great interest to a wide-ranging audience including: international, national, private and public sector standard-setters, economic regulators, accounting academics and political economists and strategists.

Produktinformation

Utgivningsdatum:2007-03-23
Mått:156 x 234 x undefined mm
Format:Inbunden
Språk:Engelska
Serie:Monash Studies in Global Movements series
Förlag:Edward Elgar Publishing Ltd
ISBN:9781845428525

Utforska kategorier

Entreprenörskap inom Ekonomi och Ledarskap
Redovisning inom Ekonomi och Ledarskap

Mer om författaren

Edited by Jayne M. Godfrey, Dean, College of Business and Economics, The Australian National University and Keryn Chalmers, Swinburne University of Technology, Australia

Recensioner i media

'. . . a wonderful expose of the issues underpinning the movement towards a single, global, set of accounting standards. With the world poised on the brink of adopting a single set of international accounting standards, the contribution of Globalisation of Accounting Standards to economic policy development around the world could not be more timely or more valuable. Accounting standards globalisation implications extend far beyond the mere reporting of financial statements. This book thoroughly investigates economic, social, religious, and political implications sensitively and fairly. It should be essential reading for policymakers, standard-setters, academics; indeed for all students of international business and politics.'

Innehållsförteckning

Contents:Foreword1. Globalisation of Accounting Standards: An IntroductionJayne M. Godfrey and Keryn Chalmers2. Institutional Investors and the Language of Finance: The Global Metrics of Market PerformanceGordon L. Clark, Tessa Hebb and Dariusz Wójcik3. The IASB: Some Personal Reflections Kevin M. Stevenson4. Globalisation of Accounting Standards: A UK Perspective David Alexander5. The US Role in the Globalisation of Accounting StandardsDonna L. Street6. The Place of Canada in Global Accounting Standard Setting: Principles Versus Rules ApproachesJames C. Gaa7. Too Special to Go Global? Too Small to be Special? An Insight into Australia’s Decision to Adopt IFRS and the Consequences for its own Standard Setting and ApplicationRuth Picker8. The Role of National Standard Setters in the Standards Developing Process: The Italian ExperienceAngelo Provasoli, Pietro Mazzola and Lorenzo Pozza9. French Accounting Revolution: Implementing IFRS in French CompaniesSerge Evraert and Jean-François des Robert10. Accounting Regimes and their Effects on the German Stock MarketHans Peter Möller11. Globalisation of Accounting: Implications for Australian Public Sector EntitiesKeryn Chalmers, Jayne M. Godfrey, Ian Langfield-Smith and Wei Lu12. Convergence of Chinese Accounting Standards with International Standards: Process, Achievements and ProspectsWei-Guo Zhang and De-Ming Lu13. Accounting Harmonisation and Diffusion of International Accounting Standards: The Japanese CaseChitoshi Koga and Gunnar Rimmel14. The Impact of Globalisation of Accounting Standards on IndiaR. Narayanaswamy15. Globalisation of Financial Reporting: An Islamic Focus Norita Mohd Nasir and Aniza Zainol16. Globalisation and Accounting Reforms in an Emerging Market Economy: A Case Study of South AfricaIain Edwards, Peter Schelluch, Adel du Plessis, Jean Struwegand Andrew WestIndex