The IASB at a Crossroads: The Future of International Financial Reporting Standards Harvard Case Solution & Analysis

What are the main challenges for the future growth of IFRS around the world? Should countries be invited to continue "full acceptance" IFRS or each country to determine its own IFRS "convergence" strategy? Given the limitations of management and information and intermediary organizations around the world to limit the use of IFRS fair value? As IASB respond to the growing power of emerging markets such as China in international standard? What can be learned from the growth and development of the IFRS for international harmonization of standards of corporate governance more broadly? This case is the first describes the main achievements of the IFRS for the period 2001-2010, and then outlines the main challenges for the future growth of IFRS as it enters its second decade. "Hide
by Karthik Ramanna, Karol Misztal, Daniela Beyersdorfer Source: Harvard Business School 32 pages. Publication Date: March 11, 2011. Prod. #: 111084-PDF-ENG

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