International Financial Reporting Standards Assignment | Homework For You
Research topic: Issues in implementing International Financial Reporting Standards in the post IFRS harmonization era. Main Question: How do the global convergence of International Financial Reporting Standards (IFRS), and the challenging issues in implementing IFRSs globally fit in the institutional theoretical perspective? Explain. Research Debates on whether harmonized/converged International Financial Reporting Standards have resulted in harmonized international accounting practices across countries have been growing over the last ten years.
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Study based in emerging economies, such as China (He et al., 2012), Romania (Albu et al., 2014), India, Pakistan, and Bangladesh (Ali et al., 2006), and United Arab Emeritus (Irvine, 2008) have revealed mixed findings. Researchers (e.g. Goodwin, et al., 2019; Nobes, 2015) also report challenging issues in implementing IFRS in developed countries.** (Kindly go through these citations as they help in writing the assignment) 5. Required readings 1) Albu, C., Albu, N., & Alexander, D., 2014. When global accounting standards meet the local context? Insights from an emerging economy. Critical Perspectives on Accounting, 25(6), pp. 489-510. 2) Ali, M. J., Ahmed, K., & Henry, D., 2006. Harmonization of Accounting Measurement Practices in South Asia. Advances in International Accounting. Get Finance homework help today