Business, Management and Accounting
4 years ago

Global accounting standards revolutionized with IFRS-Local GAAP reconciliation statements!

SSRN Electronic Journal
IFRS-Local GAAP Reconciliation Statements: Insights from the Academic Literature
Muhammad Shahin Miah

Paper Summary

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The article discusses how International Financial Reporting Standards (IFRS) aim to create a global accounting standard. It focuses on the importance of IFRS-Local GAAP reconciliation statements, which compare financial information under IFRS and local accounting standards. These statements are widely used in accounting research and can help countries adopting international standards.