Heidhues, Eva; Patel, Chris - In: Globalisation and contextual factors in accounting : …, (pp. 43-74). 2012
Over the last decade, the accounting convergence process with the development and adoption of IFRS as national … adopted IFRS. A survey by Deloitte Touche Tohmatsu (2010) reported that 89 countries have adopted or intend to adopt IFRS for … all their domestic listed companies. Currently, more than 100 jurisdictions require or permit the use of IFRS, with …
