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Achieving Global Convergence of Financial Reporting Standards

  • Innbundet

  • 2011

  • Engelsk

Implications from the South Pacific Region

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.

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Achieving Global Convergence of Financial Reporting Standards | Christ