Nothing in this paper should be read as implying that the IASC and IASB have...
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Nothing in this paper should be read as implying that the IASC and IASB have not succeeded in reducing international differences in financial reporting, and therefore in increasing comparability. The consolidated statements of thousands of listed companies are complying with IASB-IFRS, even if many (e.g. nearly all EU companies) do not acknowledge this (Nobes, 2013).
Nobes, C. (2013). The continued survival of international differences under IFRS. Accounting and business research, 43(2), 83-111.
Required:
In light of the above quote from Nobes (2013) critically discuss the role of the IASB and the impact that the IASB has had on comparability. From 500 to 1000 words
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