2024
DOI: 10.57178/atestasi.v7i1.864
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The Impact of International Financial Reporting Standards on Global Accounting Practices

Marselinus Asri

Abstract: This study examines the impact of International Financial Reporting Standards (IFRS) on global accounting practices, focusing on financial reporting quality, economic outcomes, and the influence of regulatory and cultural contexts. A mixed-methods approach was employed, combining qualitative interviews with accounting professionals and quantitative analysis of financial statements from various countries. The study investigates the benefits and challenges of IFRS adoption, considering factors such as regulatory… Show more

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