Accounting is an instrument and an object in globalisation but its impact and manifestation is not uniform across … influence on accounting in DCs, and identifies important research gaps. It examines the role of accounting in changing … specific accounting issues, namely the diffusion of International Accounting Standards (now International Financial Reporting …

In 2009, the G-20 in London recommended that accounting standard setters, strengthen accounting recognition of loan …-loss provisions by incorporating a broader range of credit information (G20 2009). In response, the International Accounting Standards … Board (IASB) issued International Financial Reporting Standard 9 (IFRS 9) in July 2014, it became effective in 2018. This …

reporting environment in Bangladesh -- 5 Research methodology -- 6 The relative impact of accounting regulatory frameworks and … politico-institutional factors -- 7 The impact of training opportunities in the accounting profession, corruption and country …-specific factors -- 8 Theory of the role of the state in the implementation of IFRS -- 9 Conclusions …