Abstract The Institute of Chartered Accountants of India (ICAI) has announced its decision to
adopt IFRS in India with effect from 1 April, 2011. The standards will have a significant …

The fast pace of globalization with integration of national financial markets has stimulated
the need for a common financial language (IFRS) because good financial reporting makes …

This paper investigates the impediments to IFRS adoption in Nigeria. It examines the
attitudes of key stakeholders towards IFRS adoption. The sample is drawn from academics …

Finance being an important function of business, is very crucial to meet various financing
and investment activities in it. The wide scope of financial management should be …

The purpose of this paper is to examine the perceptions of a sample of Kuwaiti students
about their knowledge and interest on the adoption of International Financial Reporting …

Developments in the global capital market have made the adoption of International Financial
Reporting Standard (IFRSs) more significant than ever before. The purpose of this study is to …

This study examines accountants¡¯ perception whether or not the following factors-?
government policy, capital market, economic growth, external environment/international …

As capital markets become increasingly global, many investors have a great interest in
international investment opportunities. Also, many countries use dissimilar standards when …

The primary objectives of this study are to investigate the nature of the prevalent accounting
standards in Palestine, their suitability to the Palestinian environment, and how to bridge the …

Indian capital market have significantly affected by implementation of Ind AS. Many
European countries shifted to IFRS as early as 2005 with adequate knowledge and …