Achieving global convergence of financial reporting standards (Record no. 648)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03552nam a2200433Ia 4500 |
| 001 - CONTROL NUMBER | |
| control field | bslw08202692 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | UtOrBLW |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20161010130643.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS--GENERAL INFORMATION | |
| fixed length control field | m d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr un||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 120130s2011 enka ob 000 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781780524436 (electronic bk.) : |
| Terms of availability | £44.95 ; €75.95 ; $84.95 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | UtOrBLW |
| Transcribing agency | UtOrBLW |
| 043 ## - GEOGRAPHIC AREA CODE | |
| Geographic area code | po----- |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF5626 |
| Item number | .A24 2011 |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | KFC |
| Source | bicssc |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | KFCM |
| Source | bicssc |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | BUS001010 |
| Source | bisacsh |
| 080 ## - UNIVERSAL DECIMAL CLASSIFICATION NUMBER | |
| Universal Decimal Classification number | 657 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657 |
| Edition number | 23 |
| 245 00 - TITLE STATEMENT | |
| Title | Achieving global convergence of financial reporting standards |
| Medium | [electronic resource] : |
| Remainder of title | implications from the South Pacific region / |
| Statement of responsibility, etc | edited by Parmod Chand, Chris Patel. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | Bingley, U.K. : |
| Name of publisher, distributor, etc | Emerald, |
| Date of publication, distribution, etc | 2011. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (ix, 162 p.) : |
| Other physical details | ill. |
| 490 1# - SERIES STATEMENT | |
| Series statement | Studies in managerial and financial accounting, |
| International Standard Serial Number | 1479-3512 ; |
| Volume number/sequential designation | v. 22 |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc | Includes bibliographical references. |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | ch. 1. Introduction / Parmod Chand, Chris Patel -- ch. 2. International convergence of financial reporting standards : evidence from the South Pacific region / Parmod Chand, Chris Patel -- ch. 3. A critique of the influence of globalization and convergence of accounting standards in Fiji / Parmod Chand, Chris Patel -- ch. 4. Accounting judgment and decision-making research : evaluation of publications in top-tier accounting journals (1970-2010) / Parmod Chand, Chris Patel -- ch. 5. Judgments based on interpretation of 'new' and 'complex' International Financial Reporting Standards (IFRS) within a country : evidence from Fiji / Parmod Chand, Chris Patel -- ch. 6. Cultural and noncultural factors affecting judgments of professional accountants : a comparative study of Australia and Fiji / Parmod Chand, Chris Patel -- ch. 7. Implications and directions for future research / Parmod Chand, Chris Patel. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | This research monograph examines whether International Financial Reporting Standards (IFRS) are interpreted and applied in a consistent manner within and across countries, and questions the implicit assumption that accounting convergence will automatically lead to comparability in financial reporting. Its review of the accounting judgment and decision making research published in the five top-tier accounting journals over the last forty years shows that there is a limited number of studies that have examined the importance of consistency in interpreting and applying a single set of accounting standards. Furthermore, the monographs and reviews on audit judgment and decision making research published over the years have strengthened this strand of research in auditing by providing insights and suggesting avenues for future research. However, limited comprehensive reviews have been published so far for the research undertaken in the domain of accounting judgment. This research monograph provides empirical evidence on the factors that act as constraints on achieving the objectives of convergence of financial reporting. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Business & Economics |
| General subdivision | Accounting |
| -- | Financial. |
| Source of heading or term | bisacsh |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Accounting. |
| Source of heading or term | bicssc |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Management accounting & bookkeeping. |
| Source of heading or term | bicssc |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Accounting |
| General subdivision | Standards. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Accounting |
| General subdivision | Standards |
| Geographic subdivision | Oceania. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Chand, Parmod. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Patel, Christopher. |
| 776 1# - ADDITIONAL PHYSICAL FORM ENTRY | |
| International Standard Book Number | 9781780524429 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | Studies in managerial and financial accounting ; |
| Volume number/sequential designation | v. 22. |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | http://www.emeraldinsight.com/1479-3512/22 |
| 913 ## - | |
| -- | Jan2012 |
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