The Impact of IFRS adoption on Accounting Quality

ISBN-13: 9783659808579 / Angielski / Miękka / 2016 / 152 str.

PR Weerathunga; KGA Udayakumara

Opis

This book is based on a Master thesis focused on International Financial Reporting Standards (IFRS) adoption in Sri Lanka. In line with the global convergence of IFRS, the Institute of Chartered Accountants Sri Lanka (CA Sri Lanka) jointly with other regulatory bodies have introduced the IFRS in 2012 in the form SLFRS and LKAS. As a result, all listed companies in Sri Lanka were required to prepare their financial statement in accordance with the requirements of IFRS. This study investigates the accounting quality improvement following IFRS adoption in Sri Lanka.

O autorze

Mr. PR Weerathunga is a Lecturer in Financial Accounting at Rajarata University of Sri Lanka. He holds a B.Sc. Accountancy and Finance special degree and M.Sc. in Financial Mathematics. Dr. KGA Udayakumara is a Senior Lecturer in Financial management at Rajarata University of Sri Lanka.