...L. Nelson Carvalho; Bruno M. Salotti ABSTRACT: Brazil is a rare case of a complete adoption of IFRS, not only for consolidated financial statements, but also for the individual ones. Very few countries dared to converge their accounting standards toward IFRS in the company-only financial...

..., and foreign investment in the Russian economy have brought changes in the accounting field, including those arising from a decision to adopt the International Financial Reporting Standards (IFRS). While Russia has not yet implemented IFRS in full for all types of businesses, it has made considerable steps...

... and circumstances that characterized the period during which China changed from an internal, rules-based accounting system to a system that has now achieved significant progress toward convergence with the International Financial Reporting Standards (IFRS). The insights from these Chinese accounting professors...

...Sandy R. Hilton; Nathalie Johnstone ABSTRACT Canada transitioned to International Financial Reporting Standards (IFRS) in 2010–2011. In this commentary, we discuss the impact that the transition had from an accounting education perspective, particularly on undergraduate accounting programs. Our...

...Gregory N. Stoner; Alan Sangster ABSTRACT: This paper discusses the impact of the increased importance of International GAAP (International Financial Reporting Standards [IFRS]) in the U.K. higher education teaching and learning environment. This change was caused by the increased harmonization...

...Beverley Jackling; Paul A. de Lange; Riccardo Natoli ABSTRACT: This paper outlines the impact that transition to International Financial Reporting Standards (IFRS) had in Australia with reference to the teaching approaches across university accounting classrooms. The discussion begins with a short...