The IMPLeMeNTATION OF IFRS IN The UK DeVOLVeD ADMINISTRATIONS
Ciaran Connolly Tony Wall

The IMPLeMeNTATION OF IFRS IN The UK DeVOLVeD ADMINISTRATIONS

by Ciaran Connolly Tony Wall

Published by

CA house 21 haymarket Yards edinburgh eh12 5Bh

First published 2013

© 2013 ISBN 978-1-904574-94-1 eAN 9781904574941

This report is published for the Research Committee of The Institute of Chartered Accountants of Scotland. The views expressed in this report are those of the authors and do not necessarily represent the views of the Council of the Institute or the Research Committee. No responsibility for loss occasioned to any person acting or refraining from action as a result of any material in this publication can be accepted by the authors or publisher. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopy, recording or otherwise, without prior permission of the publisher.

Printed and bound in Great Britain by Garnett Dickinson

CONTeNTS
Foreword .................................................................................................................... Acknowledgements .................................................................................................... Abbreviations .............................................................................................................. executive summary .................................................................................................... 1 3 4 5

1. Introduction .............................................................................................................. 10 2. Introducing International Financial Reporting Standards: Some global evidence 14 3. Research methods