Harmonisation Trends and IFRS Application. Reflections on India and Tanzania

      Аннотация: This book on “Harmonisation Trends and IFRS Application: Reflections on India and Tanzania” has documented empirically verified information which is of great importance to international accounting stakeholders. The book has highlighted trends of international accounting harmonisation and main players in the process; unveiled information regarding realisation of harmonisation goal through implementation of IFRS in the world and discussed its benefits and practical challenges. It has explored and reported results on institutional and legal financial reporting regulations in Tanzania and India and compliance by listed companies. The book has as well presented and discussed empirical results on fair value discretion of applicable reporting standards and reported valuation practices by listed companies in India (Indian GAAP) and Tanzania (IFRS). In a more general term the author believes that the current work will be of great need and interest to standard setters and regulators, researchers, academia, scholars and students, corporate bodies, preparers and users of financial reports, auditors, financial analysts, practitioners and policy makers in the countries of the world.

Ключевые слова: Accounting, Financial reporting, harmonisation, IFRS, Indian GAAP, Quality of reporting.