The adoption of international financial reporting standards (IFRS) in emerging economies: The case for South Asia

Abstract

Originality/value – Adoption of IFRS issued by the International Accounting Standards Board (IASB) by listed companies has been a subject of immense interest among accounting standard setters, practitioners and academics throughout the world. South Asian countries have adopted IFRS, either fully or with minor modifications, with a view to improving the quality of financial reporting. This article is one of few that examines this important issue and concludes with some suggestions for improving the adoption levels within South Asia.

Citation

Jahangir Ali, M., Ahmed, K. and Eddie, I.A. (2009), "The adoption of international financial reporting standards (IFRS) in emerging economies: The case for South Asia", Tsamenyi, M. and Uddin, S. (Ed.) Accounting in Emerging Economies (Research in Accounting in Emerging Economies, Vol. 9), Emerald Group Publishing Limited, Bingley, pp. 1-30. https://doi.org/10.1108/S1479-3563(2009)0000009003

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