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Therefore, all EU listed companies that are required to publish consolidated accounts will be required to prepare their accounts in accordance with adopted International Financial Reporting Standards (IFRS). That will cause a greater need for comparability across various accounting and reporting principles.
1. Change in Financial Reporting
Following recent decisions by various jurisdictions to adopt International Financial Reporting Standards (IFRSs), more than 90 countries will either require or permit the use of IFRSs during the next five years. Thousands of companies throughout the world will be making a transaction in financial reporting by breaking away from national practices and changing to accounting standards set by the International Accounting Standards Board (IASB)...
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