Purpose – The enormous success of International Financial Reporting Standards (IFRS) in becoming globally accepted accounting standards leads to challenges in the future. The purpose of this paper is to outline challenges that arise from political influences and from the pressure to sustain a...

Purpose – The enormous success of International Financial Reporting Standards (IFRS) in becoming globally accepted accounting standards leads to challenges in the future. The purpose of this paper is to outline challenges that arise from political influences and from the pressure to sustain a...

Purpose – The purpose of this paper is to examine whether International Financial Reporting Standards (IFRS) can be used for monitoring environmental degradation. A comprehensive review of academic and professional literature indicates that the IFRS regime provides useful conceptual and...

Chapter 1: Contextualising the Belt and Road Initiative in South America -- Chapter 2: Foreign Policy Analysis: South American Countries’ Foreign Policy towards the BRI -- Chapter 3: Chile and the Belt and Road Initiative -- Chapter 4: Colombia and the Belt and Road Initiative -- Chapter 5:...