A critical discussion of culture and institutional factors which have led to, or are likely to lead to problems in implementing International Financial Reporting Standards ( IFRS)

A critical discussion of culture and institutional factors which have led to, or are likely to lead to problems in implementing International Financial Reporting Standards ( IFRS).

You are required to select one country from the following list:

Poland

China

Korea

India

Japan

Carry out research into the accounting systems and structure in the country of your choice and present your findings in an academic ESSAY.

You may choose a country which is not on the above list, with prior written permission from your module tutor.

The essay should be word-processed in Arial Font –size 14.

Your essay should include:

A brief history of accounting and its traditional use in your selected country and a discussion of any significant changes that have taken place and the reasons that led to the changes.

A critical discussion of culture and institutional factors which have led to, or are likely to lead to problems in implementing International Financial Reporting Standards ( IFRS)

You should also comment on whether in your opinion there are likely to be further changes and what is likely to influence the changes.

Marks will be awarded for a critical discussion of the issues. You are expected to review and discuss aspects from academic journal articles in this area.

The assignment should be submitted through the TURNITIN system.

A critical discussion of culture and institutional factors which have led to, or are likely to lead to problems in implementing International Financial Reporting Standards ( IFRS)

Posted in Uncategorized