How Effective is IFRS?
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, enf...
| Main Author: | |
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2011
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| Online Access: | https://eprints.nottingham.ac.uk/25140/ |
| _version_ | 1848792928321798144 |
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| author | Lin, Si Xin |
| author_facet | Lin, Si Xin |
| author_sort | Lin, Si Xin |
| building | Nottingham Research Data Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-14T18:52:12Z |
| format | Dissertation (University of Nottingham only) |
| id | nottingham-25140 |
| institution | University of Nottingham Malaysia Campus |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T18:52:12Z |
| publishDate | 2011 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | nottingham-251402017-12-20T04:20:18Z https://eprints.nottingham.ac.uk/25140/ How Effective is IFRS? Lin, Si Xin 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. 2011-09-23 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/25140/1/How_effective_is_IFRS.pdf Lin, Si Xin (2011) How Effective is IFRS? [Dissertation (University of Nottingham only)] (Unpublished) |
| spellingShingle | Lin, Si Xin How Effective is IFRS? |
| title | How Effective is IFRS? |
| title_full | How Effective is IFRS? |
| title_fullStr | How Effective is IFRS? |
| title_full_unstemmed | How Effective is IFRS? |
| title_short | How Effective is IFRS? |
| title_sort | how effective is ifrs? |
| url | https://eprints.nottingham.ac.uk/25140/ |