Implementation of international financial reporting standard's among BRICS countries

Arash, Naderian and Mahadevappa, B. (2014) Implementation of international financial reporting standard's among BRICS countries. Asian Journal of Research in Business Economics and Management, 4 (5). pp. 9-18. ISSN 2249-7307

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Abstract

The main objective of the article is to study International Financial Reporting Standard's implementation among BRICS countries. Sample of BRICS countries in both adopting and converging process, BRICS is the acronym for an association of five major emerging national economies: Brazil, Russia, India, China and South Africa. A questionnaire designed based on extracted data which is given directly through the IASB web site to find out the rate of implementation of International Financial Reporting Standard's among BRICS countries and its reliability tested by using Cronbach's Alpha. According to our finding we absorbed that two country are in convergence process means India and China and tree countries are already adopted like Russia, Brazil and South Africa it means 60% in adoption and 40% in convergence.

Item Type: Article
Additional Information: Unmapped bibliographic data: JO - Asian Journal of Research in Business Economics and Management [Field not mapped to EPrints]
Subjects: Management Sciences > Commerce and Accountancy
Divisions: PG Campuses > Manasagangotri, Mysore > Commerce
Depositing User: Praveen Kumari B.L
Date Deposited: 12 Jun 2014 05:30
Last Modified: 06 Jan 2015 09:12
URI: http://eprints.uni-mysore.ac.in/id/eprint/16871

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