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Asian Journal of Research in Business Economics and Management
Year : 2014, Volume : 4, Issue : 8
First page : ( 62) Last page : ( 68)
Online ISSN : 2249-7307.

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

Naderian Arash*, Dr. Mahadevappa B.**

*Research Scholar, Department of Studies in Commerce, University of Mysore, Mysore, India

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

Online published on 6 August, 2014.

Abstract

The main objective of this study is to study the Differences in International Financial Reporting Standard's implementation among converging IASB member countries.

International Financial Reporting Standard's designed to harmonise accounting standard around the world, this paper has considered implementation of International Financial Reporting Standard's in converging countries and the mean difference between converging countries to find out their relationship and finally ANOVAs analysis has been done among the converging countries. Sample of 41 countries was selected based on judgment sampling method.

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Keywords

Convergence, Accounting, IFRS, IASB.

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