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Keywords: IFRS implementation
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2014) 28 (1): 143–173.
Published: 01 March 2014
... a very negative tone among respondents reflecting concerns about the problems of IFRS implementation and the low level of expected benefits. We show that the primary sources of these concerns about IFRS were the difficulties associated with specific accounting issues, the ongoing monetary costs involved...
