000			01695nam a22002417a 4500
003			ZW-GwMSU
005			20240820085415.0
008			240820b |||||||| |||| 00| 0 eng d
022			_a00014788
040			_aMSU _bEnglish _cMSU _erda
050	0	0	_aHD30.4 ACC
100	1		_aNobes, Christopher _eauthor
245	1	0	_aThe continued survival of international differences under IFRS _ccreated by Accounting and business research
264	1		_aAbingdon: _bRoutledge, _c2013
336			_2rdacontent _atext _btxt
337			_2rdamedia _aunmediated _bn
338			_2rdacarrier _avolume _bnc
440			_aAccounting and business research _vVolume 43, number 2
520	3		_aThe claimed starting point for much recent literature is that International Financial Reporting Standards (IFRS) have been very widely adopted. That is somewhere between an error and a misleading simplification. This paper begins by providing an antidote by analysing the degree to which IFRS have not been adopted in the jurisdictions containing the world's largest 16 stock markets. This might help researchers with their institutional settings. The paper then examines several issues which can lead to international differences in IFRS practice, starting with language and enforcement, but focusing mainly on policy options. Previously published lists of these are up-dated, the extensive recent literature on IFRS policy choice and policy change is synthesised, and new data are provided. Finally, researchers are offered some lessons from the past and some directions for the future.
650			_aIFRS _vImplementation _xAccounting policy
856			_uhttps://doi.org/10.1080/00014788.2013.770644
942			_2lcc _cJA
999			_c166813 _d166813