Business, Management and Accounting
6 years ago

International accounting standards becoming more complex, impacting global financial reporting.

2 views
Accounting Forum
Are changes in international accounting standards making them more complex?
Ana Isabel Morais

Paper Summary

International Accounting Standards Board aims to create clear standards, but changes to International Financial Reporting Standards have made them more complex. By analyzing changes from 2005 to 2016, it was found that IFRS has become more complicated over time.

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