IFRS adoption in emerging markets: the case of Iraq

The objective of this paper is to review a synthesis of theories and empirical studies dealing with the mandatory adoption of International Financial Reporting Standards (IFRS) in emerging countries on the example of Iraq. The methodology of this paper is a literature review which mainly focuses on...

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Bibliographic Details
Main Authors: Sarhad Hamza Khdir, ANNA BIAŁEK-JAWORSKA
Format: Article
Language:English
Published: Rada Naukowa SKwP 2020-03-01
Series:Zeszyty Teoretyczne Rachunkowości
Subjects:
Online Access:http://ztr.skwp.pl/gicid/01.3001.0013.9005