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IFRS: Global Rules & Local Use
PROCEEDINGS OF THE 3rd INTERNATIONAL SCIENTIFIC CONFERENCE
Special consideration was given to diverse aspects of IFRS implementation. Ten years of use
of IFRS as an obligatory form of financial reporting in financial markets has revealed new dimensions
to financial reporting harmonizat ion thus triggering a series of new quest ions about the real effects
of the IFRS adoption, the views of the entrepreneurs, and the costs and benefit s implementation brings
to enterprises. New trends in the economic environment and new information needs of business
managers have exposed new topics in reporting, e.g. human capital reporting or environmental
reporting. All these processes turn attention to the role of auditing, ethical norms, shadow economies
and/or professional educat ion. These issues were subjects of accepted contributions presented at the
conference sections.
Anglo-American University - Personal Name
3rd
9788026086758
NONE
CD-ROM
English
2015
Anglo-American University
158p
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