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Posted by  in IFRS

IRFS 2Team DARTON offers the following tip to enhance your understanding of IFRS.

Karthik Ramanna (assistant professor in the Accounting and Management unit at Harvard Business School) and Ewa Sletten (assistant professor in Accounting at the MIT Sloan School of Management) have published a working paper on IFRS.

The working paper (entitled “Why Do Countries Adopt International Financial Reporting Standards?”) provides interesting insights into why some countries adopt IFRS and others do not.

Read the Executive Summary, Abstract and full Working Paper Text at http://hbswk.hbs.edu/item/6212.html.

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