Taylor, Dennis W. - In: Asian Review of Accounting 17 (2009) 1, pp. 40-58
Kong and Singapore). These countries had different approaches to harmonization leading up to IFRS adoption. Design … companies in Hong Kong and, in turn, Singapore. But, in each of the three countries, financial statements prepared under IFRSs …‐importing‐of International Accounting Standards strategy in Hong Kong and Singapore. Originality/value – The evidence enables a retrospective …
