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:
Financial statements > Standards.
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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
  • 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
  • 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
  • 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
  • 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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