Global Financial Reporting analyses and explains the revolution that is currently occuring with respect to the accounts … analysis of the financial reporting practices of five major countries, it proceeds to an examination of the International … Accounting Standards Committee. This book sets new standards for the study of global financial reporting. It adopts a critical …

This article investigates statement that IFRS have positive impact on the regulatory system in continental European … accounting systems in the Czech Republic. Steps of IFRS implementation are monitored and partial implementation of IFRS into … assumed that the impact of IFRS on accounting regulatory system in other continental European countries is similar. …

This book focuses on the accounting change processes that drive integrated reporting in the public sector. The …, integrated reporting must follow a specific path of accounting change. The context in which public sector entities operate, and … deliver an integrated report. The authors provide a fresh look at integrated reporting on the basis of the accounting change …