International Financial Reporting Standards Implementation: A Global Experience

by Mohammad Nurunnabi

Overview

The vast majority of national authorities have made a public commitment supporting a single set of high-quality global accounting standards as of January 13, 2021 requiring or permitting the use of IFRS Standards for domestic, publicly accountable companies and institutions. This includes all member states of the European Union (EU) and the European Economic Area (EEA), in which IFRS Standards are mandatory for all companies whose securities trade in a regulated market.

Despite this, there still remains a lack of research on International Financial Reporting Standards (IFRS) implementation and this inaugural volume of Contributions to International Accounting (CIA) aims to address this vital gap, focusing on providing relevant and timely information for local and international policymakers.

Product Details

ISBN-13:	9781801174411
Publisher:	Emerald Publishing Limited
Publication date:	08/23/2021
Series:	Contributions to International Accounting
Pages:	440
Product dimensions:	5.98(w) x 9.02(h) x 1.11(d)

About the Author

Professor Mohammad Nurunnabi, PhD, CMA, SFHEA, FRSA, FAIA-Acad, CMBE, CPA is the Aide to the President on Research, Ranking and Internationalization, and Chair of the Department of Accounting at Prince Sultan University, Saudi Arabia. He is an Academic Visitor (Senior Member) of St Antony's College, University of Oxford, Oxford, United Kingdom. His most recent book is The Role of the State and Accounting Transparency (Routledge: London and New York). He has published over 130 articles in international journals. He has significantly contributed to G20 Saudi Arabia, T20 (Think20), and principal investigators for several policy papers. He is also conducting policy papers with The United Nations Conference on Trade and Development (UNCTAD) and The International Federation of Accountants (IFAC). He is one of the founding leaders of the Global SME Policy Network (GSPN).

Table of Contents

Chapter 1. Introduction - International Financial Reporting Standards (IFRS): Where we are now?
Chapter 2. Implementation of International Financial Reporting Standards (IFRS) in Developing Countries
Chapter 3. The Cultural Impact of International Financial Reporting Standards (IFRS) Implementation
Chapter 4. The Economic Impact of International Financial Reporting Standards (IFRS) Implementation
Chapter 5. Disclosure, Transparency and International Financial Reporting Standards
Chapter 6. Theory of International Financial Reporting Standards (IFRS) Implementation
Chapter 7. Antecedents of IFRS Adoption in BRICS Nations: A Meta-synthesis