The Impact of International Financial Reporting Standards (IFRS): Evidence from Canada

Article English OPEN
Hilliard Theresa DiPonio ; Neidermeyer Presha (2016)
  • Publisher: Sciendo
  • Journal: Studies in Business and Economics (issn: 2344-5416)
  • Related identifiers: doi: 10.1515/sbe-2016-0020
  • Subject: IFRS 1 | disclosures | management discretionary choices | Business | HF5001-6182

The Canadian transition to IFRS provides a valuable IFRS learning opportunity. The Canadian transition and implementation of IFRS provides a unique opportunity to examine the conversion of financial reporting from a similar set of financial reporting rules as U.S. GAAP ... View more
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