How Effective is IFRS?

Lin, Si Xin (2011) How Effective is IFRS? [Dissertation (University of Nottingham only)] (Unpublished)

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Abstract

Abstract

The international financial reporting standard foundation (IFRS) has been working closely with stakeholders around the world on the convergence project between national GAAP and international financial reporting standards (IFRSs) to develop a single set of high quality, understandable, enforceable and globally accepted financial reporting standards. Progress on the convergence project has been steady, previous literature studies found a mixture of effects on the adoption of IFRS and global harmonisation. There are still lots of debates and concerns over IFRS and its progress on convergence and harmonisation, different parties have urged IFRS to come up with solutions to the issues and work closely with standard setters and authorities around the world. It is interesting to look at the different debates and issues regarding IFRS and examine the current situations now. This study provided an insight into the effectiveness of IFRS by reviewing previous literature studies and different debates raised and investigated the current views and opinions towards IFRS in the UK.

Item Type: Dissertation (University of Nottingham only)
Depositing User: EP, Services
Date Deposited: 25 Apr 2012 14:23
Last Modified: 01 Nov 2016 21:55
URI: http://eprints.nottingham.ac.uk/id/eprint/25140

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