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| Author: | Tokar, M. |
| Title: | Convergence and the implementation of a single set of global standards: the real-life challenge |
| Journal: | Accounting in Europe
2005 : VOL. 2, p. 47-68 |
| Index terms: | accounting standards auditing financial reporting globalization |
| Language: | eng |
| Abstract: | This article examines the problems in the adoption of the International Financial Reporting Standards. It addresses the impact of convergence on auditing firms. According to the author, many challenges arise not only from the process of adoption but also from the ongoing and still incomplete process of convergence of national standards with the IFRSs. |
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