The Application of IFRS Across Different Institutional Environments

Authored by: Bernard Raffournier

The Routledge Companion to Accounting, Reporting and Regulation

Print publication date:  September  2013
Online publication date:  October  2013

Print ISBN: 9780415625739
eBook ISBN: 9780203103203
Adobe ISBN: 9781136243509


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The International Financial Reporting Standards (formerly known as International Accounting Standards) are now widely used in several parts of the world. This chapter describes how these standards have diffused and evaluates their impact on accounting quality, as well as their economic consequences. It also examines why, despite the adoption of common accounting standards, certain national characteristics persist, before considering several issues that the IASB will have to face in the near future.

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