This study focuses on the adoption of the International Financial Reporting Standards
(IFRSs) in the UK and concentrates in the switch from the UK GAAP to IFRSs. The study …

From 2005, over 7,000 listed firms in the European Union and many more around the world
are required to adopt International Financial Reporting Standards (IFRS). The introduction of …

This study examines implementation of International Financial Reporting Standards (IFRS)
by European Union (EU) companies. All listed EU companies are required to prepare their …

Motivated by the European Union (EU) decision to mandate application of the International
Financial Reporting Standards (IFRS) to the consolidated financial statements of all EU …

International Financial Reporting Standards (IFRS) have recently been adopted in a number
of jurisdictions, including the European Union. Despite the importance of IFRS in the context …

This report provides a summary of a research monograph sponsored by the ACCA (2001).
The objective of the research is to examine the financial statements and footnotes of a …

The purpose of this study is to assess the effect of relative familiarity and language
accessibility on the International Accounting Standards (IASs) disclosures when IASs are …

In this study we explore attribute differences between US GAAP and IFRS earnings. Our
study is motivated by the ongoing harmonization process in accounting standard setting as …

Abstract International Financial Reporting Standards (IFRS) are required for consolidated
financial statements of all European Union (EU) publicly traded companies starting from the …

While international harmonization of accounting is gaining momentum in recent years, there
is little empirical evidence on whether the harmonization of accounting standards leads to …