Browsing by Subject "IASB"

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  • The political economy of convergence: The case of IFRS for SMEs.

    Devi, Susela Selvaraj; Samujh, Helen (Wiley, 2014)
    This paper examines the processes used by the International Accounting Standards Board (IASB), in achieving widespread convergence to the International Financial Reporting Standards (IFRS) by developing economies. Global ...