What is it about?
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.
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Why is it important?
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.
Perspectives
Alors que l'impact de la mondialisation et de l'harmonisation est actuellement observé dans le monde entier et que la nécessité d'adopter l'adoption des normes internationales d'information financière (IFRS) devient de plus en plus évidente, certaines juridictions ont été beaucoup plus rapides dans leur adoption, adoption et adaptation d'International Normes d'information financière, que d'autres.
Prof Marianne Ojo
Northwestern University
Read the Original
This page is a summary of: The Need for the Adoption of International Financial Reporting Standards: Some Explanations for the Pace of Implementation, SSRN Electronic Journal, January 2012, Elsevier,
DOI: 10.2139/ssrn.2080452.
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