The survival of international differences under IFRS: towards a research agenda

Article Abstract:

The usage of the International Financial Reporting Standards for the preparation of consolidated financial statements of listed companies in Europe is discussed, along with the consequences of their convergence with the Genarally Accepted Accounting Principles of the United States.

Europe, Accounting Methods, Reporting & Disclosure, Analysis, European Union, Financial statements

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International Financial Reporting Standards (IFRS): pros and cons for investors

Article Abstract:

The effects of the adoption of the International Financial Reporting Standards, on industrial investment in different countries are discussed. The accounting practices suggested by the International Accounting Standards Board are also described.

Economic aspects, International Accounting Standards Board, Accounting standards

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Is true and fair of over-riding importance?: a comment on Alexander's benchmark

Article Abstract:

A discussion on the validity of the requirements for financial statements in the UK as set out by David Alexander is presented, with focus whether the true and fair rule is sufficient to ensure correct disclosure.

United Kingdom, Usage, Disclosure statements (Accounting)

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