Ojo, Marianne (2012): The need for the adoption of International Financial Reporting Standards (IFRS): some explanations for the pace of implementation.
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Whilst the impact of globalisation and harmonisation is currently being witnessed around the globe, and the need to embrace the adoption of International Financial Reporting Standards (IFRSs) is becoming increasingly evident, certain jurisdictions have been much quicker in their embrace, adoption and adaptation of International Financial Reporting Standards, than others.
As well as highlighting the need for the adoption of International Financial Reporting Standards, this paper also aims to provide an explanation for the pace of response in the adoption and adaptation of IFRSs in selected jurisdictions. It does so partly through a consideration of the impact of accounting and finance theories which have impacted the standard setting systems of certain jurisdictions.
|Item Type:||MPRA Paper|
|Original Title:||The need for the adoption of International Financial Reporting Standards (IFRS): some explanations for the pace of implementation|
|Keywords:||IFRS; accounting; finance theories; creative accounting; accounting reforms; transparency; financial reporting; disclosure; rules based; principles based approach|
|Subjects:||D - Microeconomics > D0 - General
E - Macroeconomics and Monetary Economics > E0 - General > E02 - Institutions and the Macroeconomy
K - Law and Economics > K2 - Regulation and Business Law
M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting
G - Financial Economics > G3 - Corporate Finance and Governance
D - Microeconomics > D8 - Information, Knowledge, and Uncertainty
G - Financial Economics > G0 - General > G01 - Financial Crises
|Depositing User:||Dr Marianne Ojo|
|Date Deposited:||09. Jun 2012 22:28|
|Last Modified:||14. Feb 2013 11:41|
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