The introduction of International Accounting Standards in Europe: Implications for international convergence

Katherine Schipper

European Accounting Review, 2005, vol. 14, issue 1, 101-126

Abstract: This paper describes several implementation effects associated with the mandated adoption of international financial reporting standards promulgated by the International Accounting Standards Board in the European Union, including a possible increased demand for detailed implementation guidance and for a single European securities regulator. The paper also discusses the mandated adoption as a research setting for considering the relative influences of standards versus incentives as determinants of financial reporting outcomes, and describes two standard setting challenges that may become more pronounced as a result of the mandated adoption.

Date: 2005
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DOI: 10.1080/0963818042000338013

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