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Accounting Classification in the IFRS Era

Accounting Classification in the IFRS Era The degree to which, and the purposes for which, International Financial Reporting Standards (IFRS) have been adopted vary internationally. This paper uses classification techniques in order to investigate the reaction of countries, or companies within them, to IFRS. In addition, this paper investigates five aspects of this; for example, whether European countries mandate IFRS for unconsolidated financial reports. Previous classifications in accounting are used to help to predict and explain this. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Australian Accounting Review Wiley

Accounting Classification in the IFRS Era

Nobes, Christopher
Australian Accounting Review , Volume 18 (3) – Sep 1, 2008
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Publisher
Wiley
Copyright
© 2008 CPA Australia
ISSN
1035-6908
eISSN
1835-2561
DOI
10.1111/j.1835-2561.2008.0024.x
Publisher site
See Article on Publisher Site

Abstract

The degree to which, and the purposes for which, International Financial Reporting Standards (IFRS) have been adopted vary internationally. This paper uses classification techniques in order to investigate the reaction of countries, or companies within them, to IFRS. In addition, this paper investigates five aspects of this; for example, whether European countries mandate IFRS for unconsolidated financial reports. Previous classifications in accounting are used to help to predict and explain this.

Journal

Australian Accounting Review – Wiley

Published: Sep 1, 2008

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