translated IFRS in 2003. Established in 2002, Turkish Accounting Standards Board (TASB) is responsible to translate and issue the …Motivated by the recent developments in accounting regulations, we explore the tendency of countries to converge to … IFRS for both public and private companies and present some evidence on the issue from an emerging market. We explore how …

Since 2005, listed EU companies apply IFRS to prepare their consolidated financial statements. Users might get the … impression that these financial statements are comparable now. However, differences in application of IFRS still exist. These … differences can have a negative impact on the comparability of the financial statements. Therefore, the implementation of IFRS has …

translated IFRS in 2003. Established in 2002, Turkish Accounting Standards Board (TASB) is responsible to translate and issue the …Motivated by the recent developments in accounting regulations, we explore the tendency of countries to converge to … IFRS for both public and private companies and present some evidence on the issue from an emerging market. We explore how …

Since 2005, listed EU companies apply IFRS to prepare their consolidated financial statements. Users might get the … impression that these financial statements are comparable now. However, differences in application of IFRS still exist. These … differences can have a negative impact on the comparability of the financial statements. Therefore, the implementation of IFRS has …

, nature of the capital market, prevailing culture, and accounting practices. Our analysis suggests that secretive culture is …, and conservative accounting practices; 2) absence of a unified law governing Egyptian companies' activities and … with the mandatory requirements of the Egyptian accounting standards. …

different from that reported in Iran. This supports the research stream that aims to study accounting at single-country levels … Accounting Standards Board (IASB). There is an important level of adjustment which a country that imports accounting standards … must make to ensure that they do not conflict with the local socioeconomic culture. …

, we presented a review of literature that associate between culture and the adoption of IAS/IFRS. Second, we classify …This study aims to identify the cultural factors that lead countries to converge with or to adopt IAS/IFRS. Basically … membership in the European continent and in North America promoting the use of IAS/IFRS. However, Anglo-Saxon colonisation's and …

differences between IFRS and the Greek accounting system, which have had a major impact on the conversion to IFRS. Furthermore, it … deals with specific issues related to local accounting practices and IFRS, the issue of enforcing compliance with IFRS and …Over the past few decades the globalisation of business investments and capital markets has led to a demand for high …

accounting profession with the consequent lack of IFRS expertise and deficient IFRS enforcement mechanisms. …This paper discusses the relevance of International Financial Reporting Standards (IFRS) to emerging economies in … accountancy firms in Kazakhstan and prior studies exploring IFRS implementation in emerging economies to shed light on how complex …

reflect upon four interrelated contemporary issues affecting accounting educators: globalization, market force hysteria …This paper conducts a wide-ranging and critical interpretative review of the accountability of university accounting … accounting and auditing in the ravaging of universities; and to the effect of the market model on what we teach, how we teach and …