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International Financial Reporting Standards and the quality of financial statement information

✍ Scribed by George Iatridis


Book ID
116577419
Publisher
Elsevier Science
Year
2010
Tongue
English
Weight
271 KB
Volume
19
Category
Article
ISSN
1057-5219

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The study discusses how IFRS's objective of the harmonization of accounting standards and improvement of quality of financial reporting may have been negatively affected due to public authorities' influences in the European Union (EU), the U.S., the U.K. and China. In addition, we discuss issues rel