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"This book is written by authors who clearly understand the challenges facing all who seek to understand and apply international standards. I recommend it to you." From the Foreword by Sir David Tweedie Chair of the International Accounting Standards BoardIn this defining resource, authors Roger Hussey and Audra Ong have compiled everything accountants, executives, and organizations in different countries need to reach agreement on accounting rules and standards.

Financial statements --- Standards. --- Standards

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This research monograph examines whether International Financial Reporting Standards (IFRS) are interpreted and applied in a consistent manner within and across countries, and questions the implicit assumption that accounting convergence will automatically lead to comparability in financial reporting. Its review of the accounting judgment and decision making research published in the five top-tier accounting journals over the last forty years shows that there is a limited number of studies that have examined the importance of consistency in interpreting and applying a single set of accounting standards. Furthermore, the monographs and reviews on audit judgment and decision making research published over the years have strengthened this strand of research in auditing by providing insights and suggesting avenues for future research. However, limited comprehensive reviews have been published so far for the research undertaken in the domain of accounting judgment. This research monograph provides empirical evidence on the factors that act as constraints on achieving the objectives of convergence of financial reporting.

Accounting --- Standards. --- Standards

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Drugs --- Standards.

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Accounting --- Standards.

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The decision to adopt IFRS equivalents marked a significant event in the history of accounting in Australia and New Zealand, and had global significance because of the role both these countries played as members of the G4+1 group of national accounting standard setting bodies, which disbanded upon the creation of the International Accounting Standards Board (IASB) in 2001. This special issue aims to be a useful contribution to the debate on financial accounting and reporting, as we believe research informed evidence is essential to help guide regulators and investors on the path forward.

Accounting --- Standards.