accordance with EU-endorsed International Financial Reporting Standards (IFRS) in an effort to increase the comparability of … financial information across EU Member States. While some expect IFRS reporting to increase the comparability of financial … information across the EU, others argue that comparability is unlikely because IFRS implementation will vary conditional on …

, the French standard-setter. Our analysis of those texts reveals that none of them refer to IFRS. We did not find evidence … of any reference to IFRS from the AMF, the French market regulator, in its decisions on the right application of French … GAAP by listed companies. Hence, IFRS seem to have played a minor role in the recent modification of French regulations …

Since the adoption of International Financial Reporting Standard (IFRS) and the subsequent directive by the EU, all … companies are required to report their consolidated financial statements in line with the IFRS prescribed formats. The study … Germany) and found a disparity in the adherence to IFRS reporting guidelines. Inconsistencies in the application of …