publication . Article . 2018

Analyzing the problems with the current adoption of IFRS in the companies among India, China, Germany, Russia and Kenya

Robert Mosomi Ombati; Anita Shukla;
Open Access English
  • Published: 01 Jan 2018 Journal: Accounting (issn: 2369-7393, eissn: 2369-7407, Copyright policy)
  • Publisher: Growing Science
Abstract
Accounting information provides past and current financial information of an economic unit for business managers, potential investors, and other interested parties. Internally generated accounting information helps business managers with planning, controlling, and making decisions referred to as managerial accounting information. However, if the companies, which have adopted International Financial Reporting Standards (IFRS) globally, cannot generate the same information then the accounting practices need to be improved. For this purpose, the current study was performed with the objectives of measuring relationship between profitability and market capitalization...
Subjects
free text keywords: IFRS, IFRS adoption, Problems of adoption, Company related problems, Investor’s related problems and government agency related problems, Accounting. Bookkeeping, HF5601-5689
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