On Adoptions of IFRS by Jurisdictions

Christopher Nobes
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Christopher Nobes: Royal Holloway, University of London, England2University of Sydney, Australia

The International Journal of Accounting (TIJA), 2022, vol. 57, issue 02, 1-16

Abstract: Elsewhere in this issue, Song and Trimble (in press; hereafter ST) present proposals for a method of classifying jurisdictions by the degree to which they have adopted IFRS. ST apply the method to many jurisdictions over 30 years. This classification can be useful to both qualitative and quantitative researchers. As ST suggest, the classification will need to be kept up to date. In that context, this commissioned paper discusses possible enhancements to their method. I suggest that ST’s tables are too ambitious in trying to cover six dimensions: country, year, type of GAAP, range of firms covered, whether the GAAP is required or merely permitted, and the degree of compliance by firms. I would reduce ST’s 13 IFRS statuses to five types of GAAP.

Keywords: IFRS adoptions; jurisdiction profiles (search for similar items in EconPapers)
Date: 2022
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DOI: 10.1142/S1094406022800014

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