IFRS in a Global World

1. Interview of Jacques Richard: The Accounting Geographer
Didier Bensadon, Nicolas Praquin

Part I. Critical Issues in International Accounting

2. Accounting and Economic Systems: A Tribute to the Work of Jacques Richard
Charles Richard Baker

3. Frère Jacques and IFRS: Sonnez les Matines?
David Alexander

4. An Institutional Theory Perspective on Accounting Evolution: Rulemakers’ Belief and Empirical Evidence
Hideki Fujii

5. Financial Reporting and Fair Value: Where Do We Stand?
Jean-François Casta, Olivier Ramond

6. How IFRS Contribute to the Financialization of Capitalism
Eve Chiapello

7. Fair Value and Discounted Cash Flows: Value Creation or Sense Destruction?
Véronique Blum

8. IFRS and the Works Council in France
Pierre Ferracci

9. The IASB and the Market “Communion”
Nihel Chabrak

10. The Accounting Representation of the Enterprise Entity: An Historical Perspective
Yuri Biondi

11. Calculation of Environmentally Sustainable Residual Income (eSRI) from IFRS Financial Statements: An Extension of Richard (2012)
Paul James Brown

12. In Search of the Purpose of Accounting Representation
François Pasqualini

Part II. National or Regional Implementation of the IFRS: Challenges and Prospects

13.
Brazil. IFRS Convergence and the Role of Accounting Education: The Brazilian Case
Edgard Cornacchione, Fernando Dal-Ri Múrcia

14.
Russia. Can IFRS Be Considered Accounting?
Viatcheslav Sokolov

15.
India. Convergence of International Financial Reporting Standards: An Analysis of Issues in Developed and Developing Economies
Himachalam Dasaraju, Mutyala Subramanyam

16.
China. The Role of the Government and Academics in the IFRS Convergence Process of Chinese Accounting Standards
Xiaorui Wang

17.
Canada. IFRS in Canada: Game Changer or Neutral Mutation?
Denis Cormier, Michel Magnan

18.
France. IFRS and France: A Marriage of Convenience
Hervé Stolowy

19.
Germany. German Accounting and IFRS: Limitations in the Convergence Potential of German National Accounting Standards Towards International Accounting Standards
Jörg Baetge, Alois Panzer, Alexander Flügel

20.
Germany. The Influence of IFRS on the German Accounting System: The Half-Hearted Reforms of the German Accounting Law Modernization Act
Michael Hommel, Julia Zicke

21.
Italy. The Transition to IFRS in Italy and Elsewhere, or from Code Napoléon to the Devolution of Sovereignty
Arnaldo Canziani

22.
Japan. The Japanese “Dynamic-Conservative” Model to the Test of Global Convergence: From the Birth of Industrial Accounting to the Competition with the “Actuarial” Model
Clemence Garcia

23.
Norway. IAS 19 and Employee Benefits: Some Reflections on the Norwegian Experience
Jon Lundesgaard

24.
Chile. Adopting the IFRS in Chile: Influences on Companies and the Capital Market
Digna Azúa, Verónica Pizarro

25.
Estonia. Development of the Estonian Financial Reporting and Good Accounting Practice
Jaan Alver, Lehte Alver

26.
Poland. Implementation of IFRS in Poland: Main Effects and Problems
Anna Szychta, Przemysław Kabalski

27.
Romania. Shifting to IFRS: The Case of Romania
Liliana Feleagă, Niculae Feleagă

28.
Tunisia. IFRS for SMEs and Tunisian Accounting
Salma Damak-Ayadi

29.
Vietnam. Institutional Theory and Accounting Change: An Analyze of Accounting Regulations in Vietnam
Nguyen Cong Phuong

Keywords: Business and Management, Business Taxation/Tax Law, Commercial Law