The Impact of International Financial Reporting Standards (IFRS): Evidence from Canada
Hilliard Theresa DiPonio
- Publisher: Sciendo
Studies in Business and Economics
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 ...