IFRS roadmap or “all road lead to… convergence?”

Diana Dumitrescu and Nicolae Bobitan ()
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Nicolae Bobitan: FACULTY OF ECONOMICS AND BUSINESS ADMINISTRATION, WEST UNIVERSITY

Anale. Seria Stiinte Economice. Timisoara, 2012, vol. XVIII, 675-681

Abstract: During the past several years, the move toward a single set of high quality, globally accepted accounting standards has gained momentum. The survey focused on the existing and proposed IFRS guidelines and its anticipated 2016 IFRS adoption. The data collected supports a contention that the current time-line goals established by the different national boards for accounting standards for adoption of IFRS. Building on literature reviewed, this paper analyzes the IFRS implementation, disputes the viability of the considerate time-line for IFRS adoption and integration. This paper seeks to answer the question: what is the proposed time-line for GAAP-IFRS integration and adoption in the countries involved and it is viable?

Keywords: IFRS; GAAP; accounting standards; convergence (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:tdt:annals:v:xviii:y:2012:p:675-681

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