ICAS study on implementation of IFRSs in UK, Italy, Ireland
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.
- Executive Summary (PDF 344k)
- Full Report (PDF 4,451k)