How Does Local Adoption of IFRS for Those Countries That Modified IFRS by Design, Impair Comparability with Countries That Have Not Adapted IFRS?
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DOI: 10.2308/jiar-51807
Abstract: ABSTRACT: Global adoption of International Financial Reporting Standards (IFRS) is thought to increase financial statement reliability and comparability. Although IFRS is required or allowed in over 130 nations, some countries modify IFRS as issued by… read more here.
Keywords: local adoption; ifrs; comparability; adoption ifrs ... See more keywords