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Keywords: Implementation
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Journal Articles
Journal of Accounting in Emerging Economies (2021) 11 (2): 216–246.
Published: 08 February 2021
...Anuradha Pandya; Wayne van Zijl; Warren Maroun Purpose The objective of this research is to explore the challenges being encountered when applying and implementing fair value accounting requirements, focusing specifically on the determination of fair value per International Financial Reporting...
Journal Articles
Journal of Accounting in Emerging Economies (2017) 7 (1): 108–133.
Published: 06 February 2017
...Mohammad Nurunnabi Purpose The International Financial Reporting Standards (IFRS) have been adopted by 140 countries around the globe, including the G20 countries. Most of the prior literature focuses on adoption issues in developed countries. Due to the paucity of research on implementation...
