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- W2476859633 abstract "The migration of the major economies from their local generally accepted accounting principles (GAAP) to the new International Financial Reporting Standards (IFRS) represents a much-needed modernization and standardization of accounting standards to accommodate a global economy. The globalization of accounting standards under the IFRS is not without significant risks. Throwing out current practices that have been tried and proven in leading economies for something very new is never easy. It is not that the existing accounting systems were broken, but that the IFRS was a needed and welcome means to standardize standards around accepted best practices. For most countries, there are no national equivalents to many of the new International Accounting Standards (IAS). There will be greater risk as they transition to areas unfamiliar to them. Adding to the risk exposure is the lack of training among accounting and financial professionals in the IFRS." @default.
- W2476859633 created "2016-08-23" @default.
- W2476859633 creator A5009890001 @default.
- W2476859633 date "2012-01-02" @default.
- W2476859633 modified "2023-10-17" @default.
- W2476859633 title "Mitigating Risk Exposure in Transitioning to the IFRS" @default.
- W2476859633 doi "https://doi.org/10.1002/9781119197812.ch9" @default.
- W2476859633 hasPublicationYear "2012" @default.
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