Understanding international financial reporting standards (IFRS): a review and evaluation of IFRS research

Siriyama Kanthi Herath, Renee McCoy, Shaniece M. Lucas and Ethel Mensah

International Journal of Managerial and Financial Accounting, 2011, vol. 3, issue 3, 304-322

Abstract: This paper is centred on the research related to international financial reporting standards (IFRS). IFRS are of great usefulness for countries which do not have a national standards setting body as the preparation of accounting standards involves considerable cost and, it would not be economical for each country to have a separate standard setting process. This research is expected to serve as a guide in understanding the standards reported within the IFRS. The major purpose of this research is to survey the IFRS-related research literature published during the period from 2000 and 2009. The survey suggests that a wide range of topic areas has been covered by the selected research studies. This learning can be incorporated in revising curricula related to international financial reporting.

Keywords: IFRS research; international financial accounting standards; literature review; IFRS guide; international financial reporting; finance education; research review; research evaluation. (search for similar items in EconPapers)
Date: 2011
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