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Asian Journal of Research in Social Sciences and Humanities
Year : 2014, Volume : 4, Issue : 10
First page : ( 57) Last page : ( 62)
Online ISSN : 2249-7315.
Article DOI : 10.5958/2249-7315.2014.00999.X

Differences in International Financial Reporting Standard's Implementation among Adopting IASB Member Countries

Naderian Arash, Research Scholar, Dr. Mahadevappa B., Professor

Department of Studies in Commerce, University of Mysore, Mysore, India

Online published on 6 October, 2014.

Abstract

With the view to fast movement toward Globalization it could be absorb that it is require to use a common language for financial and accounting activities and create understandable financial statement for user and prepares all over the world. The main objective of this research is to study the Differences in adopting International Financial Reporting Standard's implementation among IASB member countries. This paper has considered implementation of International Financial Reporting Standard's in adopting countries and the mean difference among adopting countries to find out their level of adoption and Finally ANOVAs analysis has been done among the adopting countries. Sample of 49 countries has been selected based on judgment sapling method.

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Keywords

Adoption, Accounting, IFRS, IASB.

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