Business, Management and Accounting
4 years ago

New regulations could increase financial information risk, impacting global comparability.

SSRN Electronic Journal
Perspectives: Does IFRS Stand for Information Risk?
Ginny W. Frings, Michael C. Frings, Christian Mastilak

Paper Summary

The article argues that combining U.S. GAAP rules with IFRS principles could increase financial information risk. This means that the way financial information is reported could become less reliable and comparable globally.

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