IDEAS home Printed from https://ideas.repec.org/h/ito/pchaps/257016.html
   My bibliography  Save this book chapter

National Adoptions of IFRS: Accounting Perspectives

In: Banking and Accounting Issues

Author

Listed:
  • Maria Bengtsson

Abstract

In the past few decades, there has been a global trend of international harmonization of accounting standards. The intended goal is to remove the barriers that hinder investors when comparing the accounting information of companies from different nations, while simultaneously reducing the transaction costs for firms. However, research has shown that countries adopt IFRS unequally, ranging from resistance, partial adoption to full adoption. If the IFRS are not adopted to the same extent around the world, the central purpose of international standards can be compromised. This chapter aims to explain some key terms essential in understanding current development in international accounting and lay out the development and progress of IFRS diffusion.

Suggested Citation

  • Maria Bengtsson, 2022. "National Adoptions of IFRS: Accounting Perspectives," Chapters, in: Nizar Mohammad Alsharari (ed.), Banking and Accounting Issues, IntechOpen.
    • Handle: RePEc:ito:pchaps:257016
    DOI: 10.5772/intechopen.103679
    as

    Download full text from publisher

    File URL: https://www.intechopen.com/chapters/81377
    Download Restriction: no
    File URL: https://libkey.io/10.5772/intechopen.103679?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    IFRS; national adoption; convergence; divergence;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ito:pchaps:257016. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Slobodan Momcilovic (email available below). General contact details of provider: http://www.intechopen.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.