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The Need for the Adoption of International Financial Reporting Standards: Some Explanations For the Pace of Implementation

Ojo, Mariane.B. (2012) The Need for the Adoption of International Financial Reporting Standards: Some Explanations For the Pace of Implementation. The Need for the Adoption of International Financial Reporting Standards: Some Explanations For the Pace of Implementation. pp. 1-8.

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Abstract

Whilst the impact of globalisation and harmonisation is currently being witnessed around the globe, and the need to embrace the adoption of International Financial Reporting Standards (IFRSs) is becoming increasingly evident, certain jurisdictions have been much quicker in their embrace, adoption and adaptation of International Financial Reporting Standards, than others. As well as highlighting the need for the adoption of International Financial Reporting Standards, this paper also aims to provide an explanation for the pace of response in the adoption and adaptation of IFRSs in selected jurisdictions. It does so partly through a consideration of the impact of accounting and finance theories which have impacted the standard setting systems of certain jurisdictions.

Item Type: Article
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: Mr Solomon Bayoko
Date Deposited: 08 Nov 2013 19:13
Last Modified: 08 Nov 2013 19:13
URI: http://eprints.covenantuniversity.edu.ng/id/eprint/1877

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