ICAS study on implementation of IFRSs in UK, Italy, Ireland

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13 Oct 2008

The Institute of Chartered Accountants of Scotland has published a comparative study of The Implementation of IFRS in the UK, Italy and Ireland.

The study examines:
  • the resultant changes in financial reporting, in terms of the additional disclosures and the impact of IFRSs on profit and equity;
  • the costs involved in implementation of IFRSs;
  • the most problematic international accounting standards for adopters; and
  • the usefulness of the resulting IFRS information from the perspective of preparers and users.
ICAS hopes that the study will aid companies implementing international standards in the future. Both the full report and an executive summary may be downloaded from the ICAS website:


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