The International Politics of IFRS Harmonization

Article English OPEN
Ramanna, Karthik (2013)
  • Publisher: De Gruyter
  • Subject: international accounting | globalization | standards | corporate governance | Canada | China | India | accounting standards | politics | IFRS | IASB

The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most important developments in corporate governance over the last decade. I offer an analysis of some international political dynamics of countries' IFRS harmoniz... View more
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