Overview of International Financial Reporting Standards and Accounting Theories

This collection of research articles covers topics such as the adoption and implementation of IFRS, the influence of cultural, legal, and economic factors on accounting systems, and the evolution of accounting theories. The articles are relevant for students and professionals in accounting and finance. Course codes, names, and universities are not mentioned.

Ismail, R. 2017. An Overview of International Financial Reporting Standards (IFRS).
International Journal of Engineering Science Invention 6(5), pp. 15-24.
Online link: http://www.ijesi.org/papers/Vol(6)5/C06051524.pdf
Kuzina, R. 2013. Conceptual framework for financial reporting: current state, development and
application outlook. Socio-economic Research Bulletin 3 (50), p. 85-89.
Online link: https://core.ac.uk/download/pdf/147038337.pdf
Felski, E. 2015. Do common features exist among countries that locally adopt IFRS?
International Journal of Accounting and Financial Reporting 5(2), pp. 144-174.
Online link: http://citeseerx.ist.psu.edu/viewdoc/download?
doi=10.1.1.846.6060&rep=rep1&type=pdf
Bouckova, M. 2015. Management Accounting and Agency Theory. Procedia Economics and
Finance 25, pp. 5-13.
Online link: https://core.ac.uk/download/pdf/82653558.pdf
Unegbu, A. 2014. Theories of Accounting: Evolution & Developments, Income Determination
and Diversities in Use. Research Journal of Finance and Accounting 5(19), pp. 1-15.
Online link: https://arxiv.org/ftp/arxiv/papers/1411/1411.4633.pdf
Borhade, S. 2018. Convergence of IFRS in Global Accounting System: Where do SAARC
Countries stand for? Journal of Accounting, Finance and Auditing Studies 4 (3), pp. 45-66.
Online link: http://oaji.net/articles/2017/1817-1532701342.pdf
Tanaka, G. 2014. The Influence of the Cultural, Legal, Economic and Financial, Historical and
Political Factors on the Accounting System. Journal Studies 7, pp. 25-45.
Online link: https://kwansei-ac.jp/iba/assets/pdf/journal/studies_in_BandA_2014_p25_45.pdf
Limijaya, A. 2017. IFRS Application in Southeast Asian Countries: Where Does Indonesia
Stand? Finance and Social Sciences, pp. 1-15.
Online link: http://globalbizresearch.org/Indonesia_Conference_2017_May2/docs/doc/PDF/
J733.pdf
Yao, W. 2009. Implementing International Financial Reporting Standards in Asia. Asia Focus.
Online link: https://www.frbsf.org/banking/files/Asia_Focus_IFRS_Mar_08.pdf

Ali, M. and Ahmed, K. 2015. Determinants of accounting policy choices under international
accounting standards. Accounting Research Journal 30 (4), pp. 430-446.
Online link: file:///C:/Users/Vishakha/Desktop/4%20Ali_and_Ahmed-2017-
Accounting_Research_Journal-1.pdf
Kabir, M. 2017. Positive Accounting Theory and Science. Journal of Centrum 8(13), pp. 137-
145.
Online link:
https://www.researchgate.net/publication/228118770_Positive_Accounting_Theory_and_Scienc
e
Day, R. 2008. Factors causing difference in the financial reporting practices. Asian Academy of
Management Journal 13 (2), pp. 111-129
Online link:
https://www.researchgate.net/publication/43529598_FACTORS_CAUSING_DIFFERENCES_I
N_THE_FINANCIAL_REPORTING_PRACTICES_IN_SELECTED_SOUTH_PACIFIC_COU
NTRIES_IN_THE_POST-CONVERGENCE_PERIOD
Epstein,B.J. and Jermakowicz, E.K. 2008. Wiley IFRS 2008: Interpretation and Application of
International Accounting and Financial Reporting Standards 2008. John Wiley & Sons.
Online link: https://books.google.co.in/books?
id=3waA2Ca1ewgC&printsec=frontcover&dq=Epstein,B.J.+and+Jermakowicz,+E.K.
+2008.+Wiley+IFRS+2008:+Interpretation+and+Application+of+International+Accounting+and
+Financial+Reporting+Standards+2008.+John+Wiley+
%26+Sons.&hl=en&sa=X&ved=0ahUKEwiG5pyH8YLeAhVFq48KHTPKAswQ6AEINDAC#v
=onepage&q&f=false
Greuning, H.V., Scott, D. and Terblanche, S. 2011. International Financial Reporting Standards: A
Practical Guide World Bank Training Series. World Bank Publications.
Online link: https://books.google.co.in/books?id=fbPnrNz-
oOgC&printsec=frontcover&dq=Greuning,+H.V.,+Scott,+D.+and+Terblanche,+S.
+2011.+International+Financial+Reporting+Standards:
+A+Practical+Guide+World+Bank+Training+Series.
+World+Bank+Publications.&hl=en&sa=X&ved=0ahUKEwi7zrqh8YLeAhXDQI8KHTNcCoY
Q6AEIMTAB#v=onepage&q&f=false
Hla, D. 2015. Globalisation of financial reporting standard of listed companies in ASEAN two: Malaysia
and Singapore. International Journal of Business and Society 16 (1), pp.95 – 106.

Online link: http://www.ijbs.unimas.my/repository/pdf/Vol16-no1-paper6.pdf
Kashyap, A.K. 2016. Financial Market Regulations and Legal Challenges in South Asia. IGI Global.
Online link: https://books.google.co.in/books?
id=WY7GCwAAQBAJ&pg=PA337&dq=Kashyap,+A.K.
+2016.+Financial+Market+Regulations+and+Legal+Challenges+in+South+Asia.+IGI+Global.
%5C.&hl=en&sa=X&ved=0ahUKEwjUnfnO8YLeAhULrI8KHcXDCKMQ6AEIJjAA#v=onepa
ge&q=Kashyap%2C%20A.K.%202016.%20Financial%20Market%20Regulations%20and
%20Legal%20Challenges%20in%20South%20Asia.%20IGI%20Global.%5C.&f=false
Lin, Z. 2017. The Routledge Handbook of Accounting in Asia. Routledge.
Online link: https://books.google.co.in/books?
id=ndYrDwAAQBAJ&printsec=frontcover&dq=Lin,+Z.
+2017.+The+Routledge+Handbook+of+Accounting+in+Asia.
+Routledge&hl=en&sa=X&ved=0ahUKEwjn1qDo8YLeAhWDrI8KHQaPCDoQ6AEIJjAA#v=
onepage&q=Lin%2C%20Z.%202017.%20The%20Routledge%20Handbook%20of
%20Accounting%20in%20Asia.%20Routledge&f=false
Uddin, S. and Tsamenyi, M. 2010. Research in Accounting in Emerging Economies. Emerald Group
Publishing.
Online link: https://books.google.co.in/books?
id=MOFWuP3o31sC&printsec=frontcover&dq=Uddin,+S.+and+Tsamenyi,+M.
+2010.+Research+in+Accounting+in+Emerging+Economies.
+Emerald+Group+Publishing.&hl=en&sa=X&ved=0ahUKEwjq5sm78oLeAhXBKo8KHbE2A8
YQ6AEIMDAC#v=onepage&q=Uddin%2C%20S.%20and%20Tsamenyi%2C%20M.
%202010.%20Research%20in%20Accounting%20in%20Emerging%20Economies.%20Emerald
%20Group%20Publishing.&f=false
Weygandt, J., Kieso, D.E. and Kimmel, P.D. 2010. Intermediate Accounting: IFRS. John Wiley & Sons.
Online link: https://books.google.co.in/books?
id=_tmMkC5DNuAC&printsec=frontcover&dq=Weygandt,+J.,+Kieso,+D.E.+and+Kimmel,
+P.D.+2010.+Financial+Accounting:+IFRS.+John+Wiley+
%26+Sons.&hl=en&sa=X&ved=0ahUKEwjgoJLU8oLeAhULT48KHWdzAo0Q6AEIMjAC#v=
onepage&q&f=false
Zehri, C. 2013. Does adoption of international accounting standards promote economic growth in
developing countries? International Open Journal of Economics 1(1), pp. 1-13.
Online link: https://pdfs.semanticscholar.org/5a6a/ff48b9cac5f7befbea8fe32703e44528c338.pdf

Shima, K. and Yang, D. 2012. Factors Affecting the Adoption of IFRS. International journal of
business 17(3), pp. 277-298.
Online link:
https://pdfs.semanticscholar.org/990f/b3c37dbeac93e7e0cad5a5e749de87d3aaa5.pdf