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Direct linkTan, Aldys; Chatterjee, Bikram; Bolt, Susan – Accounting Education, 2014
International Financial Reporting Standards (IFRS) are accepted throughout the world, particularly in the European Union, Australia, New Zealand and Canada. Emerging economies are also are aligning their practices with IFRS. Historically, the USA has been cautious about accepting IFRS. However, following acceptance of IFRS worldwide, the US…
Descriptors: Foreign Countries, Comparative Education, Accounting, Standards
