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The Effects of Mandatory IFRS Adoption in the EU: A Review of Empirical Research
October 2014

Information for Better Markets
An initiative from the ICAEW Financial Reporting Faculty
The Effects of Mandatory IFRS Adoption in the EU: A Review of Empirical
Research forms part of the Information for Better Markets thought leadership programme of ICAEW’s Financial Reporting Faculty.
ICAEW operates under a Royal Charter, working in the public interest. As a world leading professional accountancy body, ICAEW provides leadership and practical support to over 142,000 members in more than 160 countries, working with governments, regulators and industry to ensure the highest standards are maintained. The ICAEW Financial Reporting Faculty provides its members with practical assistance and support with IFRS, UK GAAP and other aspects of business reporting. It also comments on business reporting issues on behalf of ICAEW to standard setters and regulators. Its Information for Better Markets thought leadership programme subjects key questions in business reporting to careful and impartial analysis so as to help achieve practical solutions to complex problems.
The programme focuses on three key themes: disclosure, measurement and regulation. We welcome comments and enquiries on this report and on the other aspects of the Information for Better Markets programme. To contact us, please email bettermarkets@icaew.com. © ICAEW 2014
All rights reserved. If you want to reproduce or redistribute any of the material in this publication, you should first get ICAEW’s permission in writing. ICAEW will not be liable for any reliance you place on the information in this publication. You should seek independent advice.
ISBN 978-1-78363-174-2
TECDIG13559

The Effects of Mandatory IFRS Adoption in the EU:
A Review of Empirical Research

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