The reality of adopting IFRS in developing countries: a reading in the institutional obstacles, opportunities and challenges
By: Chara, Yusif; Bekkaye, Ahmad; Ujaylah, Muhammad. Revue D’études Juridiques et économique. Vol. 5, no. 3 (Special issue) (Nov. 2022), pp.326-341, 16 p.
Subjects: Challenges; Developing countries; Financial statements; International standards; obstacles