IFRS in emerging economies -- IFRS adoption in Brazil / Isabel Lourenço and Guillermo Braunbeck -- IFRS in India in the context of developing the profession / Shraddha Verma and Sarada Rajeswari Krishnan -- Applying IFRS in Russia / Viatcheslav I. Sokolov, Natalia V. Generalova, Iurii N. Guzov...