Consequences of IFRS Adoption: A Myth or a Reality – Selected Cases of Adoption Effects

Erick Outa

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

The purpose of this chapter is to review the consequences of IFRS adoption by reviewing circumstances under which the benefits and costs accrue to firms, countries and the world. Notwithstanding, all issues raised about the consequences, IFRS adoption has had positive consequences and no wonder nearly 120 countries around the world and significant markets have adopted it. The chapter contributes to our understanding of the importance of IFRS and its effects and it is important to regulators and parties involved with world economic stability.
Original languageEnglish
Title of host publicationEconomics and Political Implications of International Financial Reporting Standards
EditorsEfobi Uchenna, Matthias Nnadi, Sailesh Tanna, Francis Iyoha
PublisherIGI Global
Chapter3
Pages47-65
Number of pages19
ISBN (Electronic)9781466698772
ISBN (Print)9781466698765
DOIs
Publication statusPublished - 2016
Externally publishedYes

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