IFRSs in a Global World

Über den Autor

Didier Bensadon is an associate professor of financial accounting at Paris-Dauphine university. His research deals with the dissemination of accounting pratices and theories in an historical approach. He is the co-author with Jacques Richard of "Financial Accounting: IFRS versus French Gaap", Dunod, 10th edition, 784 pages. Nicolas Praquin is a full professor of financial accounting at Paris-Sud University. His research deals with the way in which accounting structures organisations and society as a whole. Accounting has to be understood in its broader sense - that of accountability - as encompassing accounting techniques, management tools that rely on figures, and organisational governance of accounting institutions (the IASB, etc.).