The Report
The move to International Financial Reporting Standards (IFRS) for many listed companies in Europe, and elsewhere, has been the biggest change to corporate financial reporting of recent times. The process has not been without problems but the ultimate aim of increased comparability and international harmonisation of financial reporting remains a necessity for international business. The impact, benefits and costs of the transition to IFRS were always expected to vary from country to country, with each country having its own starting point, characteristics and culture.This comparative study investigates the implementation of IFRS in the UK, Italy, and Ireland.
The study examines: the resultant changes in financial reporting, in terms of the additional disclosures and the impact of IFRS on profit and equity; the costs involved in implementation of IFRS; the most problematic international accounting standards for adopters; and the usefulness of the resulting IFRS information from the perspective of preparers and users. It is hoped that the study will aid companies implementing international standards in the future.
ISBN 978-1-904574-23-1
Price £15.00
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