. Specifically, we analyse how a major accounting change from local GAAP to IFRS (International Financial Reporting Standards … audit and, especially, non-audit fees. Our sample comprises Finnish listed firms that adopted IFRS for the first-time. The … standards (FAS) and IFRS anticipating extra audit risk and work at the accounting move. Therefore, it is highly likely that …

This comparative analysis discusses the differences between the structure and systems of bank regulation operating in … the UK, Germany, Italy and the US. The importance of harmonisation in achieving stated supervisory objectives is also … role which the Bank of England has assumed since banking regulatory and supervisory powers and functions were transferred …

statements and and their contextual interpretation in accordance with IAS and IFRS. Also we identify some of stakeholders who are …