THE ADOPTION AND IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ON PERFORMANCE

Abstract

This research investigates the adoption and implementation of International Financial Reporting Standards (IFRS) in emerging markets. Through case studies and empirical analysis, the study identifies the challenges faced by emerging market economies in adopting IFRS and examines the potential benefits and drawbacks of convergence with global accounting standards. The findings contribute to the ongoing discourse on the harmonization of accounting practices and regulatory frameworks in emerging economies.