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The Resource Achieving global convergence of financial reporting standards : implications from the South Pacific Region, by Parmod Chand, Chris Patel

Achieving global convergence of financial reporting standards : implications from the South Pacific Region, by Parmod Chand, Chris Patel

Label
Achieving global convergence of financial reporting standards : implications from the South Pacific Region
Title
Achieving global convergence of financial reporting standards
Title remainder
implications from the South Pacific Region
Statement of responsibility
by Parmod Chand, Chris Patel
Creator
Contributor
Subject
Language
eng
Member of
http://library.link/vocab/creatorName
Chand, Parmod
Index
no index present
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Patel, Chris
Series statement
Studies in managerial and financial accounting,
Series volume
v. 22
http://library.link/vocab/subjectName
  • International financial reporting standards
  • Accounting
  • Accounting
Label
Achieving global convergence of financial reporting standards : implications from the South Pacific Region, by Parmod Chand, Chris Patel
Instantiates
Publication
Contents
1. Introduction -- 1.1. Introduction -- 1.2. Aim and Objectives -- 1.3. Contributions of the Monograph -- 2. International Convergence of Financial Reporting Standards: Evidence from the South Pacific Region -- 2.1. Introduction -- 2.2. Country-Specific Attributes Influencing Convergence and Framework for Convergence and Harmonization -- 2.3. Convergence and Harmonization in the South Pacific Region -- 2.4. Conclusions and Implications -- 3. A Critique of the Influence of Globalization and Convergence of Accounting Standards in Fiji -- 3.1. Introduction -- 3.2. The International Accounting Standards Board and its Primary Beneficiaries -- 3.3. The Process of Convergence in Fiji and the Influence of Public and Private Interests -- 3.4. A Review of Policy Options and Conclusions -- 4. Accounting Judgment and Decision-Making Research: Evaluation of Publications in Top-Tier Accounting Journals (1970-2010) -- 4.1. Introduction -- 4.2. Scope of Accounting Judgment and Decision-Making Research -- 4.3. Research Categories -- 4.4. Conclusions and Implications -- 5. Judgments Based on Interpretation of "New" and "Complex" International Financial Reporting Standards (IFRS) Within a Country: Evidence from Fiji -- 5.1. Introduction -- 5.2. Background -- 5.3. Theory and Hypotheses Development -- 5.4. Research Method -- 5.5. Results and Discussion -- 5.6. Conclusions and Implications -- 6. Cultural and Noncultural Factors Affecting Judgments of Professional Accountants: A Comparative Study of Australia and Fiji -- 6.1. Introduction -- 6.2. Background -- 6.3. Theory and Hypotheses Development -- 6.4. Research Method -- 6.5. Results and Discussion -- 6.6. Conclusions and Implications -- 7. Implications and Directions for Future Research -- 7.1. Overall Conclusions and Further Implications -- 7.2. Limitations and Suggestions for Future Research -- 7.3. Further Issues in Accounting Convergence
Control code
ocn749870410
Dimensions
24 cm
Edition
1st ed
Extent
xiii, 162 p.
Isbn
9781780524429
System control number
(OCoLC)749870410
Label
Achieving global convergence of financial reporting standards : implications from the South Pacific Region, by Parmod Chand, Chris Patel
Publication
Contents
1. Introduction -- 1.1. Introduction -- 1.2. Aim and Objectives -- 1.3. Contributions of the Monograph -- 2. International Convergence of Financial Reporting Standards: Evidence from the South Pacific Region -- 2.1. Introduction -- 2.2. Country-Specific Attributes Influencing Convergence and Framework for Convergence and Harmonization -- 2.3. Convergence and Harmonization in the South Pacific Region -- 2.4. Conclusions and Implications -- 3. A Critique of the Influence of Globalization and Convergence of Accounting Standards in Fiji -- 3.1. Introduction -- 3.2. The International Accounting Standards Board and its Primary Beneficiaries -- 3.3. The Process of Convergence in Fiji and the Influence of Public and Private Interests -- 3.4. A Review of Policy Options and Conclusions -- 4. Accounting Judgment and Decision-Making Research: Evaluation of Publications in Top-Tier Accounting Journals (1970-2010) -- 4.1. Introduction -- 4.2. Scope of Accounting Judgment and Decision-Making Research -- 4.3. Research Categories -- 4.4. Conclusions and Implications -- 5. Judgments Based on Interpretation of "New" and "Complex" International Financial Reporting Standards (IFRS) Within a Country: Evidence from Fiji -- 5.1. Introduction -- 5.2. Background -- 5.3. Theory and Hypotheses Development -- 5.4. Research Method -- 5.5. Results and Discussion -- 5.6. Conclusions and Implications -- 6. Cultural and Noncultural Factors Affecting Judgments of Professional Accountants: A Comparative Study of Australia and Fiji -- 6.1. Introduction -- 6.2. Background -- 6.3. Theory and Hypotheses Development -- 6.4. Research Method -- 6.5. Results and Discussion -- 6.6. Conclusions and Implications -- 7. Implications and Directions for Future Research -- 7.1. Overall Conclusions and Further Implications -- 7.2. Limitations and Suggestions for Future Research -- 7.3. Further Issues in Accounting Convergence
Control code
ocn749870410
Dimensions
24 cm
Edition
1st ed
Extent
xiii, 162 p.
Isbn
9781780524429
System control number
(OCoLC)749870410

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