Differences in international financial reporting standard's implementation among adopting IASB member countries

Naderian, A. and Mahadevappa, B. (2014) Differences in international financial reporting standard's implementation among adopting IASB member countries. Asian Journal of Research in Social Sciences and Humanities, 4 (10). ISSN 2249-7315

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Official URL: http://doi.org/10.5958/2249-7315.2014.00999.X

Abstract

With the view to fast movement toward Globalization it could be absorb that it is require to use a common language for financial and accounting activities and create understandable financial statement for user and prepares all over the world. The main objective of this research is to study the Differences in adopting International Financial Reporting Standard's implementation among IASB member countries. This paper has considered implementation of International Financial Reporting Standard's in adopting countries and the mean difference among adopting countries to find out their level of adoption and Finally ANOVAs analysis has been done among the adopting countries. Sample of 49 countries has been selected based on judgment sapling method.

Item Type: Article
Uncontrolled Keywords: Adoption and Accounting and IFRS and IASB
Subjects: G Commerce > Commerce
Divisions: Department of > Commerce
Depositing User: Shrirekha N
Date Deposited: 04 Oct 2019 09:14
Last Modified: 04 Oct 2019 09:14
URI: http://eprints.uni-mysore.ac.in/id/eprint/8688

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