The Historical and Current Status of Global IFRS Adoption Obstacles and Opportunities for Researchers

• In Event: International Accounting Issues

Abstract

Abstract
The number of countries that have adopted IFRS in some form has grown each year. However, the varied styles of adoption are generally ignored in the existing literature (Zeff, 2016). Our paper provides a cross-reference of IFRS adoption dates and types for 196 countries and territories across the globe. This definitive data, including an extensive online dataset (available after journal publication), was developed to help researchers better identify IFRS adoption events in the samples used in their empirical studies. Additionally, we highlight potential pitfalls in identifying IFRS adoption types and dates as well as provide ideas for future areas of research that can be aided with this dataset.

Authors

• Madeline Trimble, Illinois State University

• Xiaoxiao Song, Southern Illinois University - Edwardsville