IFRS Adoption Around the World: Has It Worked?

Erick Outa

Research output: Contribution to journalArticle

Abstract

This article takes a close look at the adoption and implementation of International Financial Reporting Standards (IFRS) across the globe. Have they worked properly? And are they really necessary? Those kinds of questions are increasingly asked in the wake of various recent financial scandals and crises. In spite of major efforts by standard setting bodies to develop and promote quality standards, many challenges remain. And the adoption of IFRS around the world has produced mixed results.
Original languageEnglish
Pages (from-to)35-43
Number of pages10
JournalThe Journal of Corporate Accounting & Finance
Volume24
Issue number6
DOIs
Publication statusPublished - Oct 2013
Externally publishedYes

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