Title: Tendances en mati�re d'harmonisation et application des IFRS: R�flexions sur l'Inde et la Tanzanie (French Edition)
Publisher: Editions Notre Savoir
Publication Date: 2024
Language: French
ISBN 10: 6207891295
ISBN 13: 9786207891290
Binding: Soft cover
Condition: New

About this title

Synopsis

Cet ouvrage intitul� "Harmonisation Trends and IFRS Application : Reflections on India and Tanzania" contient des informations v�rifi�es empiriquement qui sont d'une grande importance pour les parties prenantes de la comptabilit� internationale. Il met en lumi�re les tendances de l'harmonisation comptable internationale et les principaux acteurs du processus ; il d�voile des informations concernant la r�alisation de l'objectif d'harmonisation par la mise en œuvre des IFRS dans le monde et discute de ses avantages et de ses d�fis pratiques. Il a explor� et rapport� des r�sultats sur les r�glementations institutionnelles et juridiques en mati�re d'information financi�re en Tanzanie et en Inde et sur le respect de ces r�glementations par les soci�t�s cot�es en bourse. Le livre a �galement pr�sent� et discut� des r�sultats empiriques sur la discr�tion de la juste valeur des normes d'information applicables et des pratiques d'�valuation rapport�es par les soci�t�s cot�es en Inde (GAAP indien) et en Tanzanie (IFRS). D'une mani�re plus g�n�rale, l'auteur estime que le pr�sent ouvrage sera d'une grande utilit� et d'un grand int�r�t pour les organismes de normalisation et de r�glementation, les chercheurs, les universitaires, les �tudiants, les entreprises, les pr�parateurs et les utilisateurs de rapports financiers, les auditeurs, les analystes financiers, les praticiens et les d�cideurs politiques dans tous les pays du monde.

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