The Historical and Current Status of Global IFRS Adoption: Obstacles and Opportunities for Researchers

Xiaoxiao Song () and Madeline Trimble
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Xiaoxiao Song: Southern Illinois University Edwardsville, IL, USA
Madeline Trimble: Illinois State University, IL, USA

The International Journal of Accounting (TIJA), 2022, vol. 57, issue 02, 1-37

Abstract: The number of countries that have adopted International Financial Reporting Standards (IFRS) in some form has grown each year. However, the existing literature generally ignores the varied types and the complex timing of IFRS adoption. Our paper provides a cross-reference of IFRS adoption dates and types for 195 countries and territories around the world. This definitive data, including an extensive online dataset, was developed to help researchers better identify IFRS adoption events in the samples used in their empirical studies. Additionally, we highlight potential challenges in identifying IFRS adoption types and dates as well as provide areas of future research that can benefit from our dataset, which can be accessed online https://about.illinoisstate.edu/mktrimb/song-trimble-2022-dataset/.

Keywords: IFRS; IFRS adoption; IASB; historical; data (search for similar items in EconPapers)
Date: 2022
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Citations: View citations in EconPapers (6)

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DOI: 10.1142/S1094406022500019

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