• IBM. Though application is currently concentrated in areas where it is mandatory, IBM is looking to IFRSs to facilitate more streamlined accounting operations and standardised accounting policy in countries where IFRS adoption is optional.
• Credit Suisse. To reduce operational risk, Credit Suisse is applying 'full-fledged IFRSs; we're not taking any shortcuts.' That is, the company is applying the full set of standards, rather than considering the 13 IFRS exemptions permitted by IFRS 1 First-time Adoption of IFRS. Furthermore, the company made a conscious decision, where possible, to 'align our treatment and application – our interpretation of IFRSs – to be the same as US GAAP'.
• Intel. Maxwell J. Downing, Intel's IFRS policy controller, notes that in mid-2006, when Intel "really began to focus our efforts on trying to characterise the opportunity that IFRS would allow," the company also looked at standardising policies, training and procedures. "Our focus stemmed from an interest that IFRSs would be 'one-size-fits-all' [that] would allow us to standardise and simplify and potentially centralise many of our statutory-related activities." In retrospect, he comments, this hasn't proven to be entirely accurate, due to local tailoring. An example of this, he says, is Chinese accounting, characterised as a movement towards IFRSs. It's true, says Downing, the standards are an improvement and more aligned with IFRSs than Chinese GAAP was in the past. "But they're only generally aligned to IFRS," he says. "And, we're finding this to be fairly common around the world."

A key finding was that "three types of rules – financial reporting standards, tax regulations, and stock exchange regulations – are viewed as the most helpful in creating shareholder value". The study also found that "regulations create a level playing field for businesses, but only when they are mandatory and enforced consistently".

"Some areas of regulation and disclosure are believed to be more beneficial than others. The introduction of IFRSs has been seen widely as a success story, adding value to the Asian capital markets by creating easy comparability for Western investors and by allowing a flexible, principles-based approach. The downsides reported were unsuitability to small enterprises and a lack of local context for countries such as China."