JAYNE M. GODFREY and KERYN CHALMERS (editors), Globalisation of Accounting Standards, Monash Studies in Global Movements

摘要

It is hardly surprising that a book entitled Globalisation of Accounting Standards deals with the role of the International Accounting Standards Board (IASB) and International Financial Reporting Standards (IFRS) in the economic world, but I am pleased to see that it also considers the efforts and roles of other standard setters. As a whole, the book tries to achieve a deeper understanding of the current situation by helping to provide answers to some key questions: Why is the accounting world following IFRS? Why do different countries follow different approaches to the globalization of accounting? Is it possible to have a common language if there are different interpretations?