Tan, Aldys; Chatterjee, Bikram; Bolt, Susan - In: Accounting Education 23 (2014) 1, pp. 54-70
International Financial Reporting Standards (IFRS) are accepted throughout the world, particularly in the European Union, Australia, New Zealand and Canada. Emerging economies are also are aligning their practices with IFRS. Historically, the USA has been cautious about accepting IFRS. However,...