The purpose of this report is to gain an understanding of the financial reporting requirements for companies whose equity or debt securities are listed for trading on a regulated market in a jurisdiction in addition to or instead of the requirements for commercial enterprises in general. There...

IFRS in emerging economies -- IFRS adoption in Brazil / Isabel Lourenço and Guillermo Braunbeck -- IFRS in India in the context of developing the profession / Shraddha Verma and Sarada Rajeswari Krishnan -- Applying IFRS in Russia / Viatcheslav I. Sokolov, Natalia V. Generalova, Iurii N. Guzov...

Since 1998, the world's leading experts on accounting and regulation have convened in a series of workshops to explore emerging issues in their field, and to analyze the social and economic consequences. The workshops have covered a wide array of topics, including international standard setting,...