This study examines the factors that may be considered as challenges or difficulties facing
the implementation of the International Accounting Standards (IASs), and International …

Purpose This study aims to explain why some countries have quickly embraced IFRS
standards while others have partially adopted IFRS and others have been resisting using a …

Since 2001, the International Accounting Standards Board has issued a set of accounting
principles with the name International Financial Reporting Standards (IFRS). Along with the …

The IFRS-16 will shortly be implemented worldwide, where the operating lease is effectively
removed, and all operational leases are qualified as debt. The operational lease is a major …

This paper provides an empirical evidence regarding the perceived benefits and challenges
of International Financial Reporting Standard (IFRS) adoption in Ghana. It draws on rich …

Taxation play an essential role both in a country and in a corporation. For a country it is one
of the primary income source, while for the corporation taxes will reduce corporate net …

This study examined the effect of IFRS adoption on manufacturing companies' tax payable
from 2012 to 2018. Data gathered from the annual reports of fifty selected Nigerian listed …

Investigating Tax Compliance Risks of Large Businesses in Indonesia A thesis submitted in
fulfilment of the requirements for the Page 1 Investigating Tax Compliance Risks of Large …

The purpose of this study was to find out what factors influence the preparation of financial
statements in accordance with the International Financial Reporting Standards (IFRS) for …

This chapter aims, to highlight a review of IAS history, followed by approaches of accounting
regulations. The development of accounting regulation within developing countries is also …