Globalisation of accounting standards

edited by Jayne Godfrey (Dean, College of Business and Economics, The Australian National University) and Keryn Chalmers (Swinburne University of Technology, Australia)

In this book, Jayne Godfrey and Keryn Chalmers explore the intricacies of the globalisation of accounting standards - arguably one of the most significant business developments of the wider globalisation process during the past two decades. They examine the key issues and implications of this harmonisation of accounting standards from the perspectives of a diverse range of worldwide stakeholders. Globalisation of Accounting Standards shows that globalisation approaches differ significantly because countries seek to maintain varying degrees of sovereignty over their regulations. International differences in economic, political, legal, religious and social characteristics also affect globalisation approaches and, in turn, influence national accounting standard-setting agendas. The book explores why countries relinquish their existing national accounting standard-setting regimes to join the global movement. It also seeks to resolve questions such as: To what extent are national incentives altruistic, economic, political or social? Who are the winners and losers in the process? This authoritative book is thoroughly researched and expertly informed. Written by both academics and regulators, it tackles a critical and controversial issue in the globalisation movement. As such, it will be of great interest to a wide-ranging audience including: international, national, private and public sector standard-setters, economic regulators, accounting academics and political economists and strategists

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Year of publication:	2007
Other Persons:	Godfrey, Jayne Maree (ed.) ; Chalmers, Keryn (ed.)
Institutions:	Edward Elgar Publishing (publisher)
Publisher:	Cheltenham, UK : Edward Elgar Publishing
Subject:	Internationaler Finanzmarkt \| International financial market \| Bilanzrecht \| Accounting law \| IFRS \| Globalisierung \| Globalization \| Welt \| World \| Rechnungslegung \| 2001-2005
Description of contents:	Table of Contents [loc.gov]

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Extent:	1 Online-Ressource (xvi, 309 pages) illustrations
Series:	Monash studies in global movements series
Type of publication:	Book / Working Paper
Language:	English
Notes:	Includes bibliographical references and index Contents: Foreword -- 1. Globalisation of accounting standards: An Introduction / Jayne M. Godfrey and Keryn Chalmers -- 2. Institutional investors and the language of finance: The global metrics of market performance / Gordon L. Clark, Tessa Hebb and Dariusz Wójcik -- 3. The iasb: Some personal reflections / Kevin M. Stevenson -- 4. Globalisation of accounting standards: A UK perspective / David Alexander -- 5. The us role in the globalisation of accounting standards / Donna L. Street -- 6. The place of Canada in global accounting standard setting: Principles versus rules approaches / James C. Gaa -- 7. Too special to go global? Too small to be special? An insight into australia's decision to adopt ifrs and the consequences for its own standard setting and application / Ruth Picker -- 8. The role of national standard setters in the standards developing process: The Italian experience / Angelo Provasoli, Pietro Mazzola and Lorenzo Pozza -- 9. French accounting revolution: Implementing ifrs in french companies / Serge Evraert and Jean-François des Robert -- 10. Accounting regimes and their effects on the German stock market / Hans Peter Möller -- 11. Globalisation of accounting: Implications for australian public sector entities / Keryn Chalmers, Jayne M. Godfrey, Ian Langfield-Smith and Wei Lu -- 12. Convergence of Chinese accounting standards with international standards: Process, achievements and prospects / Wei-Guo Zhang and De-Ming Lu -- 13. Accounting harmonisation and diffusion of international accounting standards: The Japanese case / Chitoshi Koga and Gunnar Rimmel -- 14. The impact of globalisation of accounting standards on India / R. Narayanaswamy -- 15. Globalisation of financial reporting: An Islamic focus / Norita Mohd Nasir and Aniza Zainol -- 16. Globalisation and accounting reforms in an emerging market economy: A case study of South Africa / Iain Edwards, Peter Schelluch, Adel du Plessis, Jean Struweg -- And andrew west -- Index.
ISBN:	978-1-78254-270-4 ; 978-1-84542-852-5
Other identifiers:	10.4337/9781782542704 [DOI]
Classification:	Betriebliches Rechnungswesen
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014474071