On Adoptions of IFRS by Jurisdictions

IF 2 Q2 BUSINESS, FINANCE

International Journal of Accounting Pub Date : 2020-12-24 DOI:10.1142/s1094406022800014

C. Nobes

引用次数: 2

Abstract

Elsewhere in this issue, Song and Trimble (in press; hereafter ST) present proposals for a method of classifying jurisdictions by the degree to which they have adopted IFRS. ST apply the method to many jurisdictions over 30 years. This classification can be useful to both qualitative and quantitative researchers. As ST suggest, the classification will need to be kept up to date. In that context, this commissioned paper discusses possible enhancements to their method. I suggest that ST’s tables are too ambitious in trying to cover six dimensions: country, year, type of GAAP, range of firms covered, whether the GAAP is required or merely permitted, and the degree of compliance by firms. I would reduce ST’s 13 IFRS statuses to five types of GAAP.

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论司法管辖区对《国际财务报告准则》的采用

在本期的其他地方，Song和Trimble（出版中；以下简称ST）提出了根据其采用《国际财务报告准则》的程度对司法管辖区进行分类的方法建议。ST在30多年的时间里将该方法应用于许多司法管辖区。这种分类对定性和定量研究人员都很有用。正如ST所建议的，分类需要保持最新。在这种情况下，这篇委托撰写的论文讨论了对其方法的可能改进。我认为ST的表格过于雄心勃勃，试图涵盖六个维度：国家、年份、GAAP类型、涵盖的公司范围、是否需要或仅仅允许GAAP，以及公司的合规程度。我将把ST的13种IFRS状态减少到五种类型的GAAP。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Accounting BUSINESS, FINANCE-

CiteScore

1.20

自引率

0.00%

发文量

期刊介绍： The aim of The International Journal of Accounting is to advance the academic and professional understanding of accounting theory, policies and practice from the international perspective and viewpoint. The Journal editorial recognizes that international accounting is influenced by a variety of forces, e.g., governmental, political and economic. Thus, the primary criterion for manuscript evaluation is the incremental contribution to international accounting literature and the forces that impact the field. The Journal aims at understanding the present and potential ability of accounting to aid in analyzing and interpreting international economic transactions and the economic consequences of such reporting. These transactions may be within a profit or non-profit environment. The Journal encourages a broad view of the origins and development of accounting with an emphasis on its functions in an increasingly interdependent global economy. The Journal also welcomes manuscripts that help explain current international accounting practices, with related theoretical justifications, and identify criticisms of current policies and practice. Other than occasional commissioned papers or special issues, all the manuscripts published in the Journal are selected by the editors after the normal double-blind refereeing process.