Reflections on the 20-year anniversary of worldwide IFRS adoption

Cascino, Stefano ORCID: 0000-0002-6703-741X, Daske, Holger, Defond, Mark, Florou, Annita, Gassen, Joachim and Hung, Mingyi (2023) Reflections on the 20-year anniversary of worldwide IFRS adoption. Journal of International Accounting Research, 22 (3). 85 - 96. ISSN 1542-6297

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Abstract

At the Ninth International Conference of the Journal of International Accounting Research, Editor Steve Lin organized a plenary session titled “20 Years of IFRS Research” to commemorate the 20th anniversary of the worldwide adoption of International Financial Reporting Standards (IFRS). During the session, each panelist presented their views on what we have learned from researching IFRS for the past 20 years and where we should go from here. This article presents a short essay from each panelist summarizing their comments, as well as related issues that were not fully explored at the conference.

Item Type:	Article
Official URL:	https://publications.aaahq.org/jiar
Additional Information:	© 2023 American Accounting Association
Divisions:	Accounting
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
JEL classification:	M - Business Administration and Business Economics; Marketing; Accounting > M4 - Accounting and Auditing > M40 - General
Date Deposited:	12 Sep 2023 15:00
Last Modified:	12 Dec 2024 03:52
URI:	http://eprints.lse.ac.uk/id/eprint/120205

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