IFRS ADOPTION AROUND THE WORLD - A BRIEF LITERATURE REVIEW Cover Image

IFRS ADOPTION AROUND THE WORLD - A BRIEF LITERATURE REVIEW
IFRS ADOPTION AROUND THE WORLD - A BRIEF LITERATURE REVIEW

Author(s): Alina Rusu
Subject(s): Economy
Published by: Editura Eurostampa
Keywords: International Financial Accounting Standards; International accounting harmonization; IFRS adoption; effects; financial statements

Summary/Abstract: Our paper aims to provide an updated description of the process of IFRS adoption in the E.U. and worldwide, pointing out its effects on the information presented in financial statements, on the markets efficiency and on the accounting harmonization. In order to achieve our goal, we have analyzed approximately 40 academic articles, published between 2000 and 2012, indexed in international databases, such as Science Direct, Emerald and ProQuest. Also, we have tried a classification of these papers according to the country analyzed in each of them, making a comparative analysis between the IFRS adoption effects in Code and Common Law countries.

  • Issue Year: XVIII/2012
  • Issue No: 18
  • Page Range: 814-821
  • Page Count: 8
  • Language: English