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The Case for Global Accounting Standards

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Reference no: EM13411

The Case for Global Accounting Standards: Arguments and Evidence

This paper outlines the arguments for a basic set of accounting standards and the forces that have promoted adoption of International Financial Reporting Standards (IFRS). Widespread use of IFRS since 2005 gives an opportunity for empirical investigation of the benefits of IFRS. The role of IFRS in both developing and developed capital markets.IFRS adoption and market efficiency

  • IFRS and economic development
  • Financial re-regulation
  • IFRS in developed capital markets
  • Conclusion

Reference no: EM13411

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