{"title":"On Adoptions of IFRS by Jurisdictions","authors":"C. Nobes","doi":"10.1142/s1094406022800014","DOIUrl":null,"url":null,"abstract":"Elsewhere in this issue, Song and Trimble (in press; hereafter ST) present proposals for a method of classifying jurisdictions by the degree to which they have adopted IFRS. ST apply the method to many jurisdictions over 30 years. This classification can be useful to both qualitative and quantitative researchers. As ST suggest, the classification will need to be kept up to date. In that context, this commissioned paper discusses possible enhancements to their method. I suggest that ST’s tables are too ambitious in trying to cover six dimensions: country, year, type of GAAP, range of firms covered, whether the GAAP is required or merely permitted, and the degree of compliance by firms. I would reduce ST’s 13 IFRS statuses to five types of GAAP.","PeriodicalId":47122,"journal":{"name":"International Journal of Accounting","volume":" ","pages":""},"PeriodicalIF":2.0000,"publicationDate":"2020-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Accounting","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1142/s1094406022800014","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 2
Abstract
Elsewhere in this issue, Song and Trimble (in press; hereafter ST) present proposals for a method of classifying jurisdictions by the degree to which they have adopted IFRS. ST apply the method to many jurisdictions over 30 years. This classification can be useful to both qualitative and quantitative researchers. As ST suggest, the classification will need to be kept up to date. In that context, this commissioned paper discusses possible enhancements to their method. I suggest that ST’s tables are too ambitious in trying to cover six dimensions: country, year, type of GAAP, range of firms covered, whether the GAAP is required or merely permitted, and the degree of compliance by firms. I would reduce ST’s 13 IFRS statuses to five types of GAAP.
期刊介绍：
The aim of The International Journal of Accounting is to advance the academic and professional understanding of accounting theory, policies and practice from the international perspective and viewpoint. The Journal editorial recognizes that international accounting is influenced by a variety of forces, e.g., governmental, political and economic. Thus, the primary criterion for manuscript evaluation is the incremental contribution to international accounting literature and the forces that impact the field. The Journal aims at understanding the present and potential ability of accounting to aid in analyzing and interpreting international economic transactions and the economic consequences of such reporting. These transactions may be within a profit or non-profit environment. The Journal encourages a broad view of the origins and development of accounting with an emphasis on its functions in an increasingly interdependent global economy. The Journal also welcomes manuscripts that help explain current international accounting practices, with related theoretical justifications, and identify criticisms of current policies and practice. Other than occasional commissioned papers or special issues, all the manuscripts published in the Journal are selected by the editors after the normal double-blind refereeing process.
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