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

  • Ojo, Marianne

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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File URL: http://mpra.ub.uni-muenchen.de/39348/1/MPRA_paper_39348.pdf
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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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  1. Thorsten Beck & Ross Levine & Norman Loayza, 1999. "Financial Intermediation and Growth: Causality and Causes," Working Papers Central Bank of Chile 56, Central Bank of Chile.
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