文章基本信息

标题：Worldwide Adoption of International Financial Reporting Standards (IFRSs)
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作者：Naif Mansour M. Mathkur
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2015
卷号：6
期号：7
页码：224-233
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This paper builds upon the huge body of research in the academic fields of accounting, finance and economics. It explores the background and the adoption of International Financial Reporting Standards (IFRS) in various countries; the cost-benefit analysis associated with the practical application of IFRS in corporate reporting by individual companies in those countries that have decided to go the IFRS way; a special case of the convergence and possible adoption by the United States of America is analyzed critically. Threats and challenges to the successful adoption of the IFRSs are detailed. Emerging issues in the adoption of IFRS are examined.
其他摘要：This paper builds upon the huge body of research in the academic fields of accounting, finance and economics. It explores the background and the adoption of International Financial Reporting Standards (IFRS) in various countries; the cost-benefit analysis associated with the practical application of IFRS in corporate reporting by individual companies in those countries that have decided to go the IFRS way; a special case of the convergence and possible adoption by the United States of America is analyzed critically. Threats and challenges to the successful adoption of the IFRSs are detailed. Emerging issues in the adoption of IFRS are examined. Keywords: Aadoption, International Accounting, International Finance, Financial Reporting Standards, (IFRS), International Accounting Standards Committee (IASC), International Accounting Standards (IAS), and International Accounting Standards Board (IASB)
关键词：Aadoption; International Accounting; International Finance; Financial Reporting Standards; (IFRS); International Accounting Standards Committee (IASC); International Accounting Standards (IAS); and International Accounting Standards Board (IASB)