Reflections on the 20-year anniversary of worldwide IFRS adoption

Stefano Cascino, Holger Daske, Mark Defond, Annita Florou, Joachim Gassen and Mingyi Hung

LSE Research Online Documents on Economics from London School of Economics and Political Science, LSE Library

Abstract: At the Ninth International Conference of the Journal of International Accounting Research, Editor Steve Lin organized a plenary session titled “20 Years of IFRS Research” to commemorate the 20th anniversary of the worldwide adoption of International Financial Reporting Standards (IFRS). During the session, each panelist presented their views on what we have learned from researching IFRS for the past 20 years and where we should go from here. This article presents a short essay from each panelist summarizing their comments, as well as related issues that were not fully explored at the conference.

Keywords: IFRS; IASB; international accounting; regulation; accounting policy; enforcement (search for similar items in EconPapers)
JEL-codes: M40 (search for similar items in EconPapers)
Pages: 12 pages
Date: 2023-10-01
New Economics Papers: this item is included in nep-acc and nep-his
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Published in Journal of International Accounting Research, 1, October, 2023, 22(3), pp. 85 - 96. ISSN: 1542-6297

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Persistent link: https://EconPapers.repec.org/RePEc:ehl:lserod:120205

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