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International financial reporting standards (IFRS) as a change agent in Ukraine

Yang, J. H. ORCID:, Kakabadse, N. ORCID: and Lozovskyi, D. (2013) International financial reporting standards (IFRS) as a change agent in Ukraine. Journal of Governance and Regulation, 2 (3). pp. 139-151. ISSN 2220-9352

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This paper aims to examine the perception of key actors regarding the costs and benefits that result from adopting International Financial Reporting Standards (IFRS) in Ukraine. Authors showed that IFRS implementation impacts on internal reporting quality, the relationship with customers, creditors and shareholders, the access to international markets and external financing. They also indicated that financial managers have serious concerns about implementation costs related to the introduction of IFRS. These costs relate to training, instruction on IFRS adoption and translation of current IFRS, changes in software systems, double purpose accounting and deadlines for IFRS adoption and consulting services.

Item Type:Article
Divisions:Henley Business School > Business Informatics, Systems and Accounting
ID Code:34875
Publisher:Virtusinter Press

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