International financial reporting standards implementation : a global experience

Author

• Nurunnabi, Mohammad

Additional Author(s)

-

Publisher

Bingley, U.K: Emerald Group Publishing Limited, 2021

Language

English

ISBN

9781801174428

Series

Contributions to international accounting

Subject(s)

• FINANCIAL STATEMENTS--STANDARDS
• INTERNATIONAL FINANCIAL REPORTING STANDARDS

Notes

. .

Abstract

The vast majority of national authorities have made a public commitment supporting a single set of high-quality global accounting standards as of January 13, 2021 requiring or permitting the use of IFRS Standards for domestic, publicly accountable companies and institutions. This includes all member states of the European Union (EU) and the European Economic Area (EEA), in which IFRS Standards are mandatory for all companies whose securities trade in a regulated market. Despite this, there still remains a lack of research on International Financial Reporting Standards (IFRS) implementation and this inaugural volume of Contributions to International Accounting (CIA) aims to address this vital gap, focusing on providing relevant and timely information for local and international policymakers.

Physical Dimension

Number of Page(s)

1 online resource (372 p.)

Dimension

-

Other Desc.

-

Summary / Review / Table of Content

Chapter 1. Introduction - International financial reporting standards (IFRS): shere we are now? --
Chapter 2. Implementation of international financial reporting standards (IFRS) in developing countries --
Chapter 3. The cultural impact of international financial reporting standards (IFRS) implementation --
Chapter 4. The Economic Impact of International Financial Reporting Standards (IFRS) implementation --
Chapter 5. Disclosure, transparency and international financial reporting standards --
Chapter 6. Theory of international financial reporting standards (IFRS) implementation --
Chapter 7. Antecedents of IFRS adoption in BRICS nations: a meta-synthesis.

Exemplar(s)

#	Accession No.	Call Number	Location	Status
1.	00261/22	346.2 Nur I	Online !	Available