European Journal of Accounting, Auditing and Finance Research (EJAAFR)

EA Journals

AWARENESS OF INTERNATIONAL FINANCIAL REPORTING STANDARDS BY FINANCE PROFESSIONALS

Abstract

Past and recent financial crisis have drawn significant attention to the need for a sound accounting and financial reporting globally. It is therefore, not surprising that a most topical international accounting issue is high quality accounting standards. In fact, an important change that is taking place around the world in recent years with a significant impact on the development on capital markets worldwide is the adoption of IFRS by most of the major economies as well as emerging and developing economies. The benchmark for high quality accounting standard is IFRS. Despite its implementation challenges, IFRS offers several benefits resulting in a compelling case for its adoption by various countries. Therefore, there is a great momentum for its adoption world wide. The objective of the study is to do a theoretical review to create awareness of international financial reporting standards by finance professionals.

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This work by European American Journals is licensed under a Creative Commons Attribution-NonCommercial-NoDerivs 4.0 Unported License

 

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Email ID: editor.ejaafr@ea-journals.org
Impact Factor: 7.77
Print ISSN: 2053-4086
Online ISSN: 2053-4094
DOI: https://doi.org/10.37745/ejaafr.2013

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