A comparison of IFRS and local GAAP for investment funds.Territories included: Australia, Canada, Hong Kong, India, Japan, and Singapore.
International Financial Reporting Standards (IFRS) are gaining momentum. The globalisation of business and finance has inevitably led to calls for a common set of high-quality, global accounting standards. IFRS has been successfully adopted in almost 100 places over the last couple of years. The IAS Regulation issued by the European Union in 2002 requires that listed companies in Europe adopt IFRS in 2005. Hong Kong and Australia converged with IFRS in 2005. Other places, such as Russia and Japan, are also making significant strides towards using IFRS more widely.
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