Globalisation of Accounting Standards

Monash Studies in Global Movements series

编辑杰恩·m·戈弗雷,迪恩,College of Business and Economics, The Australian National University and Keryn Chalmers, Swinburne University of Technology, Australia

In this book, Jayne Godfrey and Keryn Chalmers explore the intricacies of the globalisation of accounting standards – arguably one of the most significant business developments of the wider globalisation process during the past two decades. They examine the key issues and implications of this harmonisation of accounting standards from the perspectives of a diverse range of worldwide stakeholders.

‘. . . a wonderful expose of the issues underpinning the movement towards a single, global, set of accounting standards. With the world poised on the brink of adopting a single set of international accounting standards, the contribution of Globalisation of Accounting Standards to economic policy development around the world could not be more timely or more valuable. Accounting standards globalisation implications extend far beyond the mere reporting of financial statements. This book thoroughly investigates economic, social, religious, and political implications sensitively and fairly. It should be essential reading for policymakers, standard-setters, academics; indeed for all students of international business and politics.’
– Tsuguoki Fujinuma, Japanese Institute of Certified Public Accountants (JICPA) and the past president of the International Federation of Accountants (IFAC)

‘This book charts the past and the present, and suggests some future directions in the accounting standards globalisation process. In doing so, it explains that the effects of globalising accounting standards are far broader and deeper than many would consider. Contributing authors are drawn from around the globe, and from academia and national and/or international standard-setting backgrounds. They apply a range of theories and research methods to provide a wealth of knowledge, experience and insight to issues faced at political, theoretical and practical levels as different countries work towards global accounting standards. I commend this book to all readers seeking insights into the depth and breadth of issues relating to the globalisation of accounting standards.’
– From the foreword by Sir David Tweedie, Chairman, International Accounting Standards Board