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The need for the adoption of International Financial Reporting Standards (IFRS): some explanations for the pace of implementation

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  • Ojo, Marianne

Abstract

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.

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Bibliographic Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 39348.

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Date of creation: 09 Jun 2012
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Handle: RePEc:pra:mprapa:39348

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Keywords: IFRS; accounting; finance theories; creative accounting; accounting reforms; transparency; financial reporting; disclosure; rules based; principles based approach;

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  1. Ross Levine & Norman Loayza & Thorsten Beck, 2002. "Financial Intermediation and Growth: Causality and Causes," Central Banking, Analysis, and Economic Policies Book Series, in: Leonardo Hernández & Klaus Schmidt-Hebbel & Norman Loayza (Series Editor) & Klaus Schmidt-Hebbel (S (ed.), Banking, Financial Integration, and International Crises, edition 1, volume 3, chapter 2, pages 031-084 Central Bank of Chile.
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