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Around the World in 80 Ways?

Year: 2005

Type: article

Abstract: This article addresses the following key points: Along with the European Union, about 65 other countries worldwide are transitioning to International Financial Reporting Standards (IFRS). Many emerging markets lack the preconditions for high-quality financial reporting. There are a wide range of IFRS adoption models worldwide. Some countries are not observing IFRS 39 in its original form.

Source: CFA Magazine

DOI: 10.2469/cfm.v16.n2.2924

Author: Crystal Detamore-Rodman

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: hybrid

OpenAlex ID: W2033282922

FWCI:

Cites:

Cited by: 1

Related to: 10