Chand, Parmod; Patel, Chris - In: Achieving global convergence of financial reporting …, (pp. 31-50). 2011
The globalization of the world's economies has inevitably brought with it moves to establish a single set of financial reporting standards. Prima facie, the formulation and promulgation of International Financial Reporting Standards (IFRS) is concealed behind reified icons of “relevance.”...
