The survival of international differences under IFRS: towards a research agenda

Christopher Nobes

Accounting and Business Research, 2006, vol. 36, issue 3, 233-245

Abstract: The compulsory use of IFRS for the consolidated statements of listed companies in the EU and elsewhere, and the convergence of IFRS with US GAAP, might imply the end of ‘international accounting’ as an important field of study. However, there are motives and opportunities for international differences of practice to exist within IFRS usage. Some of the original motives for international accounting differences may still be effective in an IFRS context, though in different ways. The opportunities for different IFRS practices are divided into eight types. Hypotheses relating to each of these are proposed, and some ways of testing them are suggested. Some implications of the existence of different national versions of IFRS are noted.

Date: 2006
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Citations: View citations in EconPapers (94)

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DOI: 10.1080/00014788.2006.9730023

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