THE COMPARISON OF IFRS IMPLEMENTATION IN DEVELOPING AND DEVELOPED COUNTRIES (CASE STUDY EUROPE)

Abhimantra, Ananggadipa and Maulina, Andisa Rahmi and Agustianingsih, Eka THE COMPARISON OF IFRS IMPLEMENTATION IN DEVELOPING AND DEVELOPED COUNTRIES (CASE STUDY EUROPE). The 3rd Uzbekistan-Indonesia International Joint Conference on Economic Development and Nation Character Building to Meet the Global Economic Challenges. ISSN 978-602-9438-24-6

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Abstract

The differences of accounting standards in each country caused the comparability of accounting reduced. It certainly becomes an obstacle in this globalization that is increasingly competitive. IFRS is expected to provide a standard setting for financial information to be more qualified, transparent, and easily comparable. But unfortunately, the application of IFRS cannot be done in all country. This research uses 5 developed and developing countries to compare how the application of IFRS by observing how economic growth in each country. Implementation of IFRS in developed countries and developing countries are directly proportional with economic growth but have no significant difference. Tax is the most complicated problem and become the most common obstacle of the fully adoption standard in almost all countries.

Item Type: Article
Uncontrolled Keywords: IFRS; Economic Growth; Europe
Subjects: A General Works > AI Indexes (General)
Depositing User: Mr Reza Chandra
Date Deposited: 28 Feb 2014 08:43
Last Modified: 28 Feb 2014 08:43
URI: http://repository.gunadarma.ac.id/id/eprint/1082

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