Convergence with IFRS in an expanding Europe: progress and obstacles identified by large accounting firms’ survey

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Transition to IFRS and compliance with mandatory disclosure requirements: What is the signal? (2011, background): “Ioannis Tsalavoutas ⁎”
The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU (2010, background): “29Norway is also included in our sample, as a member of the European Economic Area, com- mitted to follow the EU accounting directives and IAS for consolidated financial statements (Johnsen, 1993; Alexander and Schwencke, 2003; Larson and Street, 2004).”
Implementing IFRS from the perspective of EU publicly traded companies (2006, background): “EU firms with more geographically dispersed operations domiciled in countries with lower quality financial reporting as well as in countries where IFRS are explicitly allowed as an alternative to local GAAP (Cuijpers, Buijink, & Maijoor, 2003); and larger firms which have more foreign revenue and wh”
Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting (2007, background): “Larson and Street (2004) examine progress towards and perceived impediments to convergence in 17 European countries (the 10 new EU members, Switzerland and other EU candidate countries).”