In Search of the Purpose of Accounting Representation

François Pasqualini (1)

1 Cr2D - Centre de recherche Droit Dauphine

This book, dedicated to Prof. Jacques Richard, is about the economic, political, social and even environmental consequences of setting accounting standards, with emphasis of those thar are alleged to be precipitated by the adoption and implementation of IFRS.

Mots clés: IFRS; IASB; Financial Reporting; Accounting Representation

Domaines: Droit

François Pasqualini. In Search of the Purpose of Accounting Representation. IFRS in a global world‎ : international and critical perspectives on accounting‎ : essays in honor of professor Jacques Richard, pp.159-169, 2016. ⟨hal-01433136⟩