HARMONIZATION CHALLENGES OF IFRS WITH NATIONAL ACCOUNTING SYSTEMS
Keywords:
Keywords: International Financial Reporting Standards (IFRS); financial reporting practices; national accounting systems; IFRS adoption; statistical analysis; transparency; foreign direct investment (FDI).Abstract
Abstract. The harmonization of International Financial Reporting Standards (IFRS) with national accounting systems is a critical component of global economic integration. Researchers argue that IFRS improves transparency, comparability, and investor trust [3]. However, several methodological and institutional barriers hinder full adoption, especially in developing countries [2].
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