Achieving Global Convergence of Financial Reporting Standards

Part of a series exploring advanced topics in managerial and financial accounting, this monograph on the standardization of global accounting reporting standards explores the ways in which international agreements fall short in providing useful metrics for real world accounting practices in nations in the South Pacific region. Topics discussed include the international convergence of financial reporting standards in the South Pacific, the influence of globalization on local standards, accounting judgment and decision making research, the influence of international standards "complexities" on local practices, and cultural factors affecting professional accountants. Much of the research is based on examples from Fiji and Australia. Chand and Patel are professors of accounting and corporate governance at Macquarie University, Sydney. Distributed in North America by Turpin Distributions. Annotation c2012 Book News, Inc., Portland, OR (booknews.com)