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The Impact of IFRS adoption on Accounting Quality

The Impact of IFRS adoption on Accounting Quality

von Kga Udayakumara und Pr Weerathunga
Softcover - 9783659808579
55,90 €
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Beschreibung

This book is based on a Master thesis focused on International Financial Reporting Standards (IFRS) adoption in Sri Lanka. In line with the global convergence of IFRS, the Institute of Chartered Accountants Sri Lanka (CA Sri Lanka) jointly with other regulatory bodies have introduced the IFRS in 2012 in the form SLFRS and LKAS. As a result, all listed companies in Sri Lanka were required to prepare their financial statement in accordance with the requirements of IFRS. This study investigates the accounting quality improvement following IFRS adoption in Sri Lanka.

Details

Verlag LAP LAMBERT Academic Publishing
Ersterscheinung 22. Juli 2016
Maße 22 cm x 15 cm x 1 cm
Gewicht 244 Gramm
Format Softcover
ISBN-13 9783659808579
Seiten 152