Why IFRS – reasons for transition

Gorgieva-Trajkovska, Olivera and Kostadinovski, Aleksandar (2013) Why IFRS – reasons for transition. Accounting and Audit in the Context of European Economic Integration: Advancements and expectations, International Scientific Conference, Moldova. ISSN 978-9975-4242-7-1

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Abstract

The ultimate goal of a transition to IFRS- International Financial Reporting Standards is the process of application of a single set of global accounting standards, which will produce high quality, transparent financial information. This is to help investors and other stakeholders in the world's capital markets to make efficient economic decisions, based on financial data which are easily and directly comparable. Many believe this is a necessity for a vital and growing global economy, but they are also aware of many problems and constraints. There are a lot of reasons “why to move to IFRS”, which are subject of this paper.

Item Type: Article
Uncontrolled Keywords: international financial reporting standards, transition, reasons
Subjects: Social Sciences > Economics and business
Divisions: Faculty of Economics
Depositing User: Olivera Trajkovska
Date Deposited: 12 Sep 2013 12:13
Last Modified: 12 Sep 2013 12:13
URI: http://eprints.ugd.edu.mk/id/eprint/7203

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