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Overview of International Financial Reporting Standards and Accounting Theories

   

Added on  2023-06-07

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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.

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