, identify and forecast - whether andwhat - the new directions for the development of IFRS and GAAP UK after Brexit. Theresearch … sovereignty with IFRS, taking into account the requirements of theEU - is being successfully implemented. So, the direction of the …

(IFRS). Most pioneer studies on value relevance and changes in accounting standards discovered a decline in the value … relevance of financial statements in the US while most of the reviewed studies that address IFRS specifically discovered an … increase in value relevance in the respective markets after adoption of IFRS. A few studies also reported a lack in improvement …

, brought closer to IAS/IFRS. This book develops a comparative analysis of the most relevant issues in the process of preparing … rules on the quality and comparability of accounting information, as well as the degree of convergence towards the IAS/IFRS …