Socio-economic impacts of international accounting standards: An introduction

Yuri Biondi*, Tomo Suzuki

*この研究の対応する著者

研究成果: Article査読

35 被引用数 (Scopus)

抄録

'Why discuss accounting in Socio-Economic Review?' 'Because accounting constructs socio-economic reality.' 'How?!' 'Theoretically speaking, there should be many ways of doing "accounting" - an act of explaining business realities to multiple stakeholders of socio-economies. Practically speaking, however, the current trend is to use "Fair Value Accounting" which is considered to be useful particularly for investors, and this is now being globally standardized.' 'What are the impacts of such new accounting on wider stakeholders and on the socio-economy at large?' 'Many aspects of our life may have been undemocratically administrated without being noticed, because the Fair Value Accounting is presumed to be fair, while it is not.' In order to promote discussions over how oursocio-economies should be accounted for, this paper introduces, in a reader-friendly manner, problems of the International Accounting Standards (IAS) and the International Financial Reporting Standards (IFRS), and calls for diverse perspectives of future research.

本文言語English
ページ(範囲)585-602
ページ数18
ジャーナルSocio-Economic Review
5
4
DOI
出版ステータスPublished - 2007 10 1
外部発表はい

ASJC Scopus subject areas

  • 社会学および政治科学
  • 経済学、計量経済学および金融学(全般)

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