Achieving global convergence of financial reporting standards: implications from the South Pacific region
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Bingley [u.a.]
Emerald
2011
|
| Ausgabe: | 1. ed. |
| Schriftenreihe: | Studies in managerial and financial accounting
22 |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIII, 162 S. graph. Darst. |
| ISBN: | 9781780524429 |
Internformat
MARC
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| 245 | 1 | 0 | |a Achieving global convergence of financial reporting standards |b implications from the South Pacific region |c by Parmod Chand and Chris Patel |
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| 264 | 1 | |a Bingley [u.a.] |b Emerald |c 2011 | |
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Datensatz im Suchindex
| _version_ | 1804148778172678144 |
|---|---|
| adam_text | Titel: Achieving global convergence of financial reporting standards
Autor: Chand, Parmod
Jahr: 2011
CONTENTS
SYNOPSIS vii
ABOUT THE AUTHORS xi
ACKNOWLEDGMENTS xiii
1. INTRODUCTION 1
1.1. Introduction 1
1.2. Aim and Objectives 4
1.3. Contributions of the Monograph 4
2. INTERNATIONAL CONVERGENCE OF 7
FINANCIAL REPORTING STANDARDS:
EVIDENCE FROM THE SOUTH PACIFIC REGION
2.1. Introduction 8
2.2. Country-Specific Attributes Influencing Convergence 12
and Framework for Convergence and Harmonization
2.3. Convergence and Harmonization in the South Pacific 16
Region
2.4. Conclusions and Implications 27
3. A CRITIQUE OF THE INFLUENCE OF 31
GLOBALIZATION AND CONVERGENCE OF
ACCOUNTING STANDARDS IN FIJI
3.1. Introduction 32
3.2. The International Accounting Standards Board and 35
its Primary Beneficiaries
3.3. The Process of Convergence in Fiji and the Influence 39
of Public and Private Interests
3.4. A Review of Policy Options and Conclusions 46
4. ACCOUNTING JUDGMENT AND 51
DECISION-MAKING RESEARCH:
EVALUATION OF PUBLICATIONS
IN TOP-TIER ACCOUNTING
JOURNALS (1970-2010)
4.1. Introduction 51
4.2. Scope of Accounting Judgment and 54
Decision-Making Research
4.3. Research Categories 56
4.4. Conclusions and Implications 76
5. JUDGMENTS BASED ON INTERPRETATION 79
OF NEW AND COMPLEX INTERNATIONAL
FINANCIAL REPORTING STANDARDS (IFRS)
WITHIN A COUNTRY: EVIDENCE FROM FIJI
5.1. Introduction 80
5.2. Background 82
5.3. Theory and Hypotheses Development 83
5.4. Research Method 91
5.5. Results and Discussion 96
5.6. Conclusions and Implications 100
6. CULTURAL AND NONCULTURAL FACTORS 105
AFFECTING JUDGMENTS OF PROFESSIONAL
ACCOUNTANTS: A COMPARATIVE STUDY
OF AUSTRALIA AND FIJI
6.1. Introduction 106
6.2. Background 108
6.3. Theory and Hypotheses Development 109
6.4. Research Method 116
6.5. Results and Discussion 120
6.6. Conclusions and Implications 136
7. IMPLICATIONS AND DIRECTIONS 141
FOR FUTURE RESEARCH
7.1. Overall Conclusions and Further Implications 141
7.2. Limitations and Suggestions for Future Research 143
7.3. Further Issues in Accounting Convergence 145
REFERENCES 149
|
| any_adam_object | 1 |
| author | Chand, Parmod Patel, Chris |
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| ctrlnum | (OCoLC)918307254 (DE-599)HBZHT017098339 |
| discipline | Wirtschaftswissenschaften |
| edition | 1. ed. |
| format | Book |
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| id | DE-604.BV039844978 |
| illustrated | Illustrated |
| indexdate | 2024-07-10T00:12:32Z |
| institution | BVB |
| isbn | 9781780524429 |
| language | English |
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| physical | XIII, 162 S. graph. Darst. |
| publishDate | 2011 |
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| publishDateSort | 2011 |
| publisher | Emerald |
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| series | Studies in managerial and financial accounting |
| series2 | Studies in managerial and financial accounting Emerald books |
| spelling | Chand, Parmod Verfasser aut Achieving global convergence of financial reporting standards implications from the South Pacific region by Parmod Chand and Chris Patel 1. ed. Bingley [u.a.] Emerald 2011 XIII, 162 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Studies in managerial and financial accounting 22 Emerald books Patel, Chris Verfasser (DE-588)171497619 aut Studies in managerial and financial accounting 22 (DE-604)BV009653424 22 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024704817&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Chand, Parmod Patel, Chris Achieving global convergence of financial reporting standards implications from the South Pacific region Studies in managerial and financial accounting |
| title | Achieving global convergence of financial reporting standards implications from the South Pacific region |
| title_auth | Achieving global convergence of financial reporting standards implications from the South Pacific region |
| title_exact_search | Achieving global convergence of financial reporting standards implications from the South Pacific region |
| title_full | Achieving global convergence of financial reporting standards implications from the South Pacific region by Parmod Chand and Chris Patel |
| title_fullStr | Achieving global convergence of financial reporting standards implications from the South Pacific region by Parmod Chand and Chris Patel |
| title_full_unstemmed | Achieving global convergence of financial reporting standards implications from the South Pacific region by Parmod Chand and Chris Patel |
| title_short | Achieving global convergence of financial reporting standards |
| title_sort | achieving global convergence of financial reporting standards implications from the south pacific region |
| title_sub | implications from the South Pacific region |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024704817&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV009653424 |
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