This chapter investigates the level to which International Financial Reporting Standards
(IFRS) have been adopted in Rwanda, the challenges faced in their adoption, and the effect …

Accounting standards that are mostly compatible with International Financial Reporting
Standards (IFRS) are required for consolidated financial statements of all listed firms in …

The financial crisis over the period compels the authority for a single set of converged,
global accounting standards. Transparency and comparability across the banking sector is …

A presente pesquisa teve como objetivo identificar a incidência de impactos econômicos no
patrimônio das empresas brasileiras, chinesas e indianas provocados pela mensuração e …

With the process of globalization the distances are reduced and the boundaries are
removed between the nations & a new concept of Multinational & Transnational …

IFRS goal is to create comparable, reliable, and transparent financial statements that will
facilitate greater cross-border capital raising, trade and better corporate governance …

Background: A sound financial reporting system is mandatory for smooth flow of activities in
an economy. It shows the trust that investors place in financial reporting information and thus …