Cultural – Political Influence on the Mandatory Adoption of IFRS: Case of South Korea and Kenya

Cultural – Political Influence on the Mandatory Adoption of IFRS: Case of South Korea and Kenya

International Financial Reporting Standards (IFRS) are inherent characteristics of principles based framework that is voluntarily adopted by a country for communication purpose. This means the standards leave more details of implementation to individual judgements. The International Accounting Stand...

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Bibliographic Details
Main Authors: Muthoka, Dorothy Mutanu, Soon, Lee Jang
Format: Article
Language:English
Published: Accounting Journal 2021
Subjects:
International Financial Reporting Standards
Cultural-political influences
Korean Accounting Standards Board
Online Access:https://repository.daystar.ac.ke/handle/123456789/3622
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https://repository.daystar.ac.ke/handle/123456789/3622

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