Divergence within IFRS adoption: the case of depreciation practices of listed banks in Bangladesh
| Autor: | Mezbah Uddin Ahmed |
|---|---|
| Jazyk: | English<br />Indonesian |
| Rok vydání: | 2020 |
| Předmět: | |
| Zdroj: | Indonesian Accounting Review, Vol 10, Iss 2, Pp 169-181 (2020) |
| Druh dokumentu: | article |
| ISSN: | 2086-3802 2302-822X |
| DOI: | 10.14414/tiar.v10i2.2064 |
| Popis: | Comparability is one of the qualitative characteristics of financial statements prepared in compliance with the International Financial Reporting Standards (IFRS). This research attempts to identify whether this qualitative characteristic can be negated even when entities apply IFRS. The researcher analyzed the data using a content analysis of audited financial statements of the listed banks in Bangladesh. It was found that despite the increasing effort by accounting standard setters and pressure groups to achieve IFRS-compliance and harmonization in accounting practices, non-compliance and divergence still exists. This research also finds that the divergence in depreciation practices can be of enough significance to negate comparability. The findings of this research expected to assist the international and national standard setters as well as the regulators in understanding the practical issues in implementing accounting standards and developing clearer IFRS implementation guidelines. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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