Title:	Accounting Classification in the IFRS Era
Authors:	Christopher Nobes
Keywords:	Accounting Classification
Issue Date:	2008
Publisher:	CPA Australia
Description:	This paper investigates international differences in the way in which countries and companies have responded to IFRS. At the country level, some (for example, Cyprus) have adopted IFRS for all financial reporting, some have made a special national version for all reporting (for example, Australia), some have required IFRS for consolidated reporting by listed companies and allowed it for other reporting (for example, the UK), some have required it for certain purposes but not allowed it for others (for example, France), while some have not yet allowed it for any purpose (for example, the US, except for foreign companies).
URI:	http://196.189.45.87:8080/handle/123456789/105168
Appears in Collections:	Accounting and Finance

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