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Resistance to Changes in Financial Reporting Standards

£54.99

Resistance to Changes in Financial Reporting Standards

By: Edel Lemus

£54.99

Lemus explores resistance to the change from US Generally Accepted Accounting Principles to International Financial Reporting Standards (IFRS). He argues IFRS should act as a singular accounting language, promoting a better economic position in the world financial market.

This book investigates current resistance to the ongoing change from US Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS). 138 countries have,…

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£54.99

£54.99

Author: Edel Lemus ISBN: 1-4438-9728-0 Categories: Social Sciences, Business, Management and Accounting, Business, Sociology, Politics

This book investigates current resistance to the ongoing change from US Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS). 138 countries have, thus far, adopted IFRS as a singular accounting language, while the Securities and Exchange Commission (SEC), the Financial Accounting Standard Board (FASB), and the International Accounting Standard Board (IASB) have determined that IFRS should be adopted optionally in the United States by 2016. The book shows that IFRS should act as a singular accounting language, which will promote high transparency and a better economic position in the world financial market.

Dr Edel Lemus is Acting Director, Assistant Professor, and Institutional Business Development Professor in the Business Department at Albizu University, USA. He received a BA in Accounting and a Master’s degree in International Business Administration in Finance from Nova Southeastern University, USA, and a Doctorate of Business Administration (DBA) in accounting from Argosy University, USA. His primary research focus is international accounting, International Financial Reporting Standards, international finance, international business, and new venture capital investment. His research on IFRS has been published in numerous journals, including Global Journal of Management and Business Research, Journal of Alternative Perspectives in the Social Sciences, Universidad Complutense (Madrid, Spain), Observatorio Iberoamericano de la Economia y Sociedad de Japón, and ICL Journal (New Zealand). In recognition of his multiple achievements, Dr Lemus was selected by his peers as the Mace Bearer for the 2014 Carlos Albizu University Commencement Exercises, and is a Kentucky Colonel, a Texas Navy Admiral, and a recipient of the President’s Lifetime Achievement Award for Education.

Hardback

ISBN: 1-4438-9728-0
ISBN13: 978-1-4438-9728-0
Date of Publication: 2016-08-24

Ebook

ISBN: 1-4438-9834-1
ISBN13: 978-1-4438-9834-8
Date of Publication: 2016-08-24

Categories: Social Sciences, Business, Management and Accounting, Business, Sociology, Politics

Pages: 150

Subject Codes:

BIC: K, J, JPA
BISAC: BUS001050, BUS001030, BUS001010, BUS113000, BUS027000, BUS079000
THEMA: K, J, JPA

Pages: 150

“Dr Lemus’ timely book explores the fragmented nature of accounting standards. [It is an] erudite treatment of the topic by an upcoming scholar who presents a complex phenomenon in a highly enjoyable fashion. I recommend this book to practitioners and researchers interested in the macro level analysis of the accountant world.
- Dr Otto F. von Feigenblatt Count of Kobryn, Academician, Royal Academy of Doctors of Spain, Ministry of Education, Culture and Sports, Spain
“Fantastic, a must-read for all involved in international business. Dr Lemus breaks down, in easy to understand terms, the ever-complicated accounting standards!”
- Miguel A. Orta Professor of Entrepreneurship, Nova Southeastern University, USA

Meet The Author

Edel Lemus

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