Studies in Managerial and Financial Accounting, Volume 22
ebook ∣ Achieving Global Convergence of Financial Reporting Standards: Implications from the South Pacific Region · Studies in Managerial and Financial Accounting
By Christopher Patel
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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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