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Understanding international financial reporting standards (IFRS): a review and evaluation of IFRS research

Author

Listed:
  • Siriyama Kanthi Herath
  • Renee McCoy
  • Shaniece M. Lucas
  • Ethel Mensah

Abstract

This paper is centred on the research related to international financial reporting standards (IFRS). IFRS are of great usefulness for countries which do not have a national standards setting body as the preparation of accounting standards involves considerable cost and, it would not be economical for each country to have a separate standard setting process. This research is expected to serve as a guide in understanding the standards reported within the IFRS. The major purpose of this research is to survey the IFRS-related research literature published during the period from 2000 and 2009. The survey suggests that a wide range of topic areas has been covered by the selected research studies. This learning can be incorporated in revising curricula related to international financial reporting.

Suggested Citation

  • Siriyama Kanthi Herath & Renee McCoy & Shaniece M. Lucas & Ethel Mensah, 2011. "Understanding international financial reporting standards (IFRS): a review and evaluation of IFRS research," International Journal of Managerial and Financial Accounting, Inderscience Enterprises Ltd, vol. 3(3), pages 304-322.
    • Handle: RePEc:ids:injmfa:v:3:y:2011:i:3:p:304-322
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