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Achieving Global Convergence of Financial Reporting Standards

- Implications from the South Pacific Region

About Achieving Global Convergence of Financial Reporting Standards

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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  • Language:
  • English
  • ISBN:
  • 9781780524429
  • Binding:
  • Hardback
  • Pages:
  • 284
  • Published:
  • December 14, 2011
  • Dimensions:
  • 160x236x19 mm.
  • Weight:
  • 388 g.
Delivery: 2-4 weeks
Expected delivery: August 6, 2025

Description of Achieving Global Convergence of Financial Reporting Standards

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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