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Data Analysis: A qualitative survey was conducted in order to understand the impact of international accounting standards. To start with, a secondary research was done to understand the changes that IFRS would entitle to various industries. Industries like the banking sector, financial sector, IT sector etc. were evaluated. The industry that is expected to have the maximum impact due to the IFRS is the banking sector. Thus, the banking sector has been chosen to conduct this survey and analyze the impact of transition to IFRS on the banking sector. Two banks were picked for this purpose.
To start with, discussions were made with managers in these organizations. They were asked various questions on the impact that transition to IFRS would have on their organization as well as on the global economy as a whole. The interview included qualitative questions to support the research objective. These qualitative questions have been analyzed to answer the research objectives with pros and cons of the findings as well as the outcomes. (Barry J. Epstein, Abbas Ali Mirza ,2004).
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How will the adoption of IFRS change financial reporting by companies? Manager 1: The new rules will definitely change the way our organization prepares financial statements.
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