International Financial Reporting Standards Implementation

A Global Experience

Inbunden, Engelska, 2021

Av Mohammad Nurunnabi, Saudi Arabia) Nurunnabi, Mohammad (Prince Sultan University

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The vast majority of national authorities have made a public commitment supporting a single set of high-quality global accounting standards as of January 13, 2021 requiring or permitting the use of IFRS Standards for domestic, publicly accountable companies and institutions. This includes all member states of the European Union (EU) and the European Economic Area (EEA), in which IFRS Standards are mandatory for all companies whose securities trade in a regulated market.Despite this, there still remains a lack of research on International Financial Reporting Standards (IFRS) implementation and this inaugural volume of Contributions to International Accounting (CIA) aims to address this vital gap, focusing on providing relevant and timely information for local and international policymakers.

Produktinformation

Utgivningsdatum2021-08-23
Mått152 x 229 x 28 mm
Vikt753 g
FormatInbunden
SpråkEngelska
SerieContributions to International Accounting
Antal sidor440
FörlagEmerald Publishing Limited
ISBN9781801174411

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Redovisning inom Ekonomi och ledarskap

Professor Mohammad Nurunnabi, PhD, CMA, SFHEA, FRSA, FAIA-Acad, CMBE, CPA is the Aide to the President on Research, Ranking and Internationalization, and Chair of the Department of Accounting at Prince Sultan University, Saudi Arabia. He is an Academic Visitor (Senior Member) of St Antony's College, University of Oxford, Oxford, United Kingdom. His most recent book is The Role of the State and Accounting Transparency (Routledge: London and New York). He has published over 130 articles in international journals. He has significantly contributed to G20 Saudi Arabia, T20 (Think20), and principal investigators for several policy papers. He is also conducting policy papers with The United Nations Conference on Trade and Development (UNCTAD) and The International Federation of Accountants (IFAC). He is one of the founding leaders of the Global SME Policy Network (GSPN).

Chapter 1. Introduction - International Financial Reporting Standards (IFRS): Where we are now? Chapter 2. Implementation of International Financial Reporting Standards (IFRS) in Developing Countries Chapter 3. The Cultural Impact of International Financial Reporting Standards (IFRS) Implementation Chapter 4. The Economic Impact of International Financial Reporting Standards (IFRS) Implementation Chapter 5. Disclosure, Transparency and International Financial Reporting Standards Chapter 6. Theory of International Financial Reporting Standards (IFRS) Implementation Chapter 7. Antecedents of IFRS Adoption in BRICS Nations: A Meta-synthesis