Palea, Vera,(2018), Financial reporting for sustainable development: Critical insights into IFRS implementation in the European Union. , Accounting Forum, UNSPECIFIED
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Abstract
By adopting a political economy perspective to accounting, this paper provides an overall postimplementation assessment of International Financial Reporting Standards (IFRS) adoption relative to the European Union’s (EU’s) fundamental goal of sustainable development. The paper questions the consistency of the International Accounting Standards Board’s business view with the EU’s and provides some critical insights into the potential long-run effects of IFRS on the European economy and society. Therefore, it raises several doubts about unquestioned accounting standardization at a global level and makes some suggestions for future policymaking
and research.
Keywords : | Financial reporting IFRS European, Union Sustainable development, UNSPECIFIED |
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Journal or Publication Title: | Accounting Forum |
Volume: | 42 |
Number: | 3 |
Item Type: | Article |
Subjects: | Akuntansi |
Depositing User: | Users 8 not found. |
Date Deposited: | 20 Dec 2019 02:31 |
Last Modified: | 20 Dec 2019 02:31 |
URI: | https://repofeb.undip.ac.id/id/eprint/512 |