"This book researches the needs in terms of accounting regulations, norms, organizational practices, and the challenge of education that can lead to the implementation of accounting and reporting practices that contribute to the achievement of the sustainable development goals"--

This paper expands prior IFRS accounting systems' classifications to a broader set of 27 countries where the IFRS adoption is a widespread practice, plus the United States of America (USA). The results suggest a classification distinguishing between three groups of countries, based on the...