IFRS Practices and the Persistence of Accounting System Classification

By Christopher Nobes. 2011

169 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/637965160e3ca5d23ba2fa164d12a88603b5c47a

Citations in the corpus

• The effect of IPSAS on reforming governmental financial reporting: an international comparison (2015, unknown): “The worldwide process of globalization in economic activity has pushed for globalization also in accounting principles and practices: it is a fact that in the private sector there is a demand for harmonization, as demonstrated by the enlarged adoption of IAS/IFRS (International Accounting Standards/”