International Financial Reporting Standards (IFRS): Pros and Cons for Investors

@article{Ball2006InternationalFR,
  title={International Financial Reporting Standards (IFRS): Pros and Cons for Investors},
  author={R. Ball},
  journal={Financial Accounting},
  year={2006}
}
  • R. Ball
  • Published 2006
  • Financial Accounting
Accounting in shaped by economic and political forces. It follows that increased worldwide integration of both markets and politics (driven by reductions in communications and information processing costs) makes increased integration of financial reporting standards and practice almost inevitable. But most market and political forces will remain local for the foreseeable future, so it is unclear how much convergence in actual financial reporting practice will (or should) occur. Furthermore… Expand
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