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International Financial Reporting Standards Implementation : a Global Experience /

Contributions to International Accountingaims to address a vital gap in research by focusing on providing relevant and timely studies on International Financial Reporting Standards implementation for local and international policymakers.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Nurunnabi, Mohammad
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Bingley : Emerald Publishing Limited, 2021.
Edición:First edition.
Colección:Contributions to International Accounting
Temas:
Acceso en línea:Texto completo

MARC

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490 0 |a Contributions to International Accounting 
505 0 |a Intro -- Half Title -- Series Page -- Editorial Advisory Board -- Title Page -- Copyright page -- Dedication -- Contents -- About the Author -- Acknowledgements -- Preface -- Chapter 1: Introduction -- International Financial Reporting Standards (IFRS): Where are We Now -- IFRS Profiles for the IFRS for SMEs Standard -- Structure of This Book -- References -- Chapter 2: Implementation of International Financial Reporting Standards (IFRS) in Developing Countries -- 1. Introduction -- 2. Methodology -- 3. Analysis of Sources of Articles, Citations, and Keywords 
505 8 |a 4. Theoretical, Methodological, and Contextual Approaches -- 5. Final Remarks -- References -- Chapter 3: The Cultural Impact of International Financial Reporting Standards (IFRS) Implementation -- 1. Introduction -- 2. Methodology -- 3. Analysis of Sources of Articles, Citations, and Keywords -- 4. Authors' Affiliation Analysis -- 5. Methodological Approaches -- 6. Theoretical Approaches -- 7. Contextual Approaches -- 8. Conclusion -- References -- Chapter 4: The Economic Impact of International Financial Reporting Standards (IFRS) Implementation -- 1. Introduction -- 2. Methodology 
505 8 |a 3. Analysis of Sources of Articles, Citations, and Keywords -- 4. Authors' Affiliation Analysis -- 5. Methodological Approaches -- 6. Theoretical Approaches -- 7. Contextual Approaches -- 8. Conclusion -- References -- Chapter 5: Disclosure, Transparency, and International Financial Reporting Standards -- 1. Introduction -- 2. Methodology -- 3. Analysis of Sources of Articles, Citations, and Keywords -- 4. Authors' Affiliation Analysis -- 5. Methodological Approaches -- 6. Theoretical Approaches -- 7. Contextual Approaches -- 8. Conclusion -- References -- Further Reading 
505 8 |a Chapter 6: Theory of International Financial Reporting Standards (IFRS) Implementation -- 1. Introduction -- 2. Methodology -- 3. Analysis of Sources of Articles, Citations, and Keywords -- 4. Authors' Affiliation Analysis -- 5. Methodological Approaches -- 6. Theoretical Approaches -- 7. Contextual Approaches -- 8. Conclusion -- References -- Further Reading -- Chapter 7: Antecedents of IFRS Adoption in BRICS Nations: A Meta-synthesis -- 1. Introduction -- 2. Status of IFRS in the BRICS Countries -- 2.1. Brazil -- 2.2. Russia -- 2.3. India -- 2.4. China -- 2.5. South Africa -- 3. Methodology 
505 8 |a 3.1. Sample Selection -- 4. Literature Review -- 4.1. Review of Studies in Brazil -- 4.2. Review of Studies in India -- 4.3. Review of Studies in China -- 4.4. Review of studies in Russia -- 4.5. Review of Studies in South Africa -- 5. Inferences from the Meta-synthesis -- 6. Conclusion -- References -- Further Reading -- Index 
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