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International Financial Reporting Standards (IFRS) are
internationally-recognized financial reporting guidelines regulated
by the International Accounting Standards Board (IASB) to ensure
that uniformity exists in the global financial system. In addition
to regulating financial reporting, the adoption of IRFS has been
shown to impact the flow of foreign capital and trade. Economics
and Political Implications of International Financial Reporting
Standards focuses on the consequences and determinants of the
adoption of the International Financial Reporting Standard (IFRS),
which has remained a top issue in International Accounting. This
timely publication brings to the forefront issues related to the
political and economic influences and impacts of IFRS in addition
to providing a platform for further research in this area. Policy
makers, academics, researchers, graduate-level students, and
professionals across the fields of management, economics, finance,
international relations, and political science will find this
publication pertinent to furthering their understanding of
financial reporting at the global level.
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