IS UNIFORM GLOBAL FINANCIAL REPORTING IS DESIRABLE AND POSSIBLE?
Journal Title: ULUSLARARASI AFRO-AVRASYA ARAŞTIRMALARI DERGİSİ - Year 2017, Vol 2, Issue 3
Abstract
The paper, tries to put forward if it is desirable to have a uniform standard set; and if so, to what extent it is possible. By doing this the paper firstly examine one of the seminal papers written by Ray Ball in 2006 in which he put forward 3 main arguments against the Convergence Project. The paper continues to the anlyize by debating his arguments and tries to put forward that literature has significant evidence that convergence works. However, there are certain aspects to take into account in the project. In the first section paper tries to analyze history of convergence. In the second section Ball (2006)’s three main arguments criticizing convergence is examined. In the third and fourth sections Ball’s arguments are debated with the help of literature. In the fifth section Challenges for IASB on the way of Convergence Project are put forward and the paper is finalised by the conclusions regarding the convergence efforts of IASB.
Authors and Affiliations
Serhat Köksal
Keywords
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