This course offers an in-depth exploration of the evolution and adoption of International Financial Reporting Standards (IFRS). It covers national differences in financial reporting, the historical context of IFRS development, and the impact of IFRS on financial statement comparability. Students will gain insights into factors influencing financial reporting, the convergence and harmonization of accounting standards, and future directions of IFRS.

Key Topics:

• National differences in financial reporting
• Development and adoption of IFRS
• Impact of IFRS on global comparability
• Convergence of accounting standards

This course is aimed at accounting and finance professionals, as well as students with a basic understanding of financial reporting principles. A background in accounting or related fields is recommended.