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Adoption des normes comptables internationales dans un pays en développement

Adoption des normes comptables internationales dans un pays en développement

Maqbool Quraishi

59,14 €
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Editorial:
KS OmniScriptum Publishing
Año de edición:
2025
Materia
Empresa y gestión
ISBN:
9786209091247
59,14 €
IVA incluido
Disponible

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Les normes comptables internationales (IAS) ont fait l’objet de nombreuses études ces derniers temps. En raison de l’intensification des échanges commerciaux internationaux entre les pays, les IAS bénéficient d’un fort soutien. Les IAS constituent un ensemble de normes comptables bien structurées qui renforcent la transparence et la compréhensibilité des rapports financiers et favorisent leur acceptation à l’échelle mondiale. De nombreux pays en développement ont adopté les IAS. À l’instar d’autres pays en développement, le Bangladesh a également adopté les IAS. L’auteur a cherché à étudier le processus d’adoption des IAS et leur impact sur l’économie du Bangladesh et les normes comptables actuellement en vigueur dans ce pays. À l’aide d’entretiens semi-structurés et de données d’archives, cette étude décrit le processus d’adoption des IAS et la situation actuelle des pratiques comptables au Bangladesh.

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