Overview

The International Accounting Standards Board (IASB) has played a crucial role in the development of global financial reporting standards. Over the past five decades, the IASB has formulated and published several international accounting standards, initially known as IAS (International Accounting Standards), which have since evolved to become IFRS (International Financial Reporting Standards). The aim is to make IFRS an international benchmark for financial reporting. Future directions and main challenges of IFRS adoption must be explored to realize its impact on various countries and regions. Adoption, Impact, and Challenges of International Financial Reporting Standards explores the evolution of IFRS, critically examining their adoption, impact, challenges, and future directions. It examines the current state of IFRS, the differences between IFRS and local accounting standards, and the main consequences of IFRS adoption. This book covers topics such as international relations, accounting and finance, and global business, and is a useful resource for business owners, policymakers, economists, academicians, researchers, and scientists.

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9798337319032

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Author Information

Azzouz Elhamma is a Full Professor of Accounting and Finance at the National School of Business and Management (ENCG), Ibn Tofail University in Kenitra, Morocco. He earned his Ph.D. in Management Sciences in 2011, followed by his Habilitation to Supervise PhD Research (HDR) in the same field in 2017. Professor Elhamma teaches a variety of undergraduate and graduate courses, including Advanced Financial Accounting and International Financial Reporting Standards (IFRS). His research interests focus on IFRS, Sustainability, and Management Control. He has published numerous scientific articles on the adoption and impact of IFRS, particularly in emerging economies, in internationally recognized journals such as the “Journal of Financial Reporting and Accounting”, the “International Journal of Accounting, Auditing and Performance Evaluation”, the “Journal of Management Development”.

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