EARLY OBSERVATIONS ON THE QUALITY OF IFRS REPORTS: EVIDENCE FROM TURKEY

Önder Kaymaz and Yasemin Zengin Karaibrahimoğlu

Global Journal of Business Research, 2011, vol. 5, issue 3, 27-40

Abstract: Integration of the world economies has mandated the global inception and recognition of IFRS not only for large companies but also for SMEs. We examine wide-ranging real-life IFRS practices experienced in the world while devoting a particular focus to Turkey. We show that although the countries seriously considering the practice of IFRS confronted some severe obstacles, the conduct of IFRS will return the businesses operating in those jurisdictions as significant cost savings.

Keywords: IFRS; Financial reporting; Convergence; Harmonization; SMEs (search for similar items in EconPapers)
JEL-codes: M41 M48 (search for similar items in EconPapers)
Date: 2011
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Citations: View citations in EconPapers (1)

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