إلزامية تطبيق IFRS و أثره على جودة المعلومة المحاسبية و القوائم المالية : مع الإشارة إلى تجارب بعض الدول

الملخص EN

The aim of this paper is to shed light of the effect of mandatory IFRS (International Financial Reporting Standards) on information accounting quality and the preparation of financial statements.

Most of the countries that are concerned with the application of IFRS have used Law as a mandatory mean for such purpose.The European Commission has issued a statement No 1606/2002 that oblige listed companies in the stock market to adopt IFRS starting from 01/01/2005.

On the other hand, unlisted companies have the choice either adopting IFRS, or working within the GAAP(Generally Accepted Accounting Practice).

As a matter of fact, there have been two kinds of adopting IFRS: mandatory and voluntary.

Therefore, the kind of IFRS adoption has had different effects on those concerned countries regarding their financial statements.

In addition the study contains certain countries' experiences from which three groups have been selected: two from Anglosaxon countries represented by USA and UK, and two other countries from Europe, like Germany and Switzerland, whereas BRICS represents the last group (Brazil, Russia, India, China, and South Africa).

The conclusion shows that regardless of the type of IFRS adoption, there are always advantages and disadvantages sides as far as its application is concerned, and the reason behind all that is related to regulations, cultural, and accounting profession differences.