Posted: September 13th, 2017

Write a fully referenced individual essay (maximum 1,500 words excluding references) evaluating the European Union (EU) adoption of International Financial Reporting Standards (IFRS)

Write a fully referenced individual essay (maximum 1,500 words excluding references) evaluating the European Union (EU) adoption of International Financial Reporting

Standards (IFRS)

In preparing your answer you might find it useful to take the following approach:

• Discuss the reasons for the adoption of IFRS.
• Drawing from research based on data from before and after the adoption, discuss the effects of the adoption (both in terms of financial reporting quality and capital

market effects).
• Discuss whether you think the adoption of IFRS has improved the quality of financial reporting within the EU.

Learning outcomes

To complete this exercise, you must carry out your own search of the literature and provide evidence of your ability to analyse, synthesize, and critique relevant

theoretical concepts and research methods. You will also evaluate the practical implications of alternative views and propositions on current issues in accounting

practice.

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