first, examine why the EU decided to adopt the IFRS and what spill over effects...

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Accounting

first, examine why the EU decided to adopt the IFRS and what spill over effects the EUs decision had on other countries. In a second step, other countries (at least three outside of the EU) shall be examined to explore the differing reasons for IFRS adoption around the world. In a third step, the research paper should clarify whether all countries adopting IFRS actually apply the IFRS as set by the IASB. use existing academic literature to assess why countries decide to adopt IFRS and in what form. Particular attention should be paid to financial, economic and social factors.

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