Global convergence to International Financial Reporting Standards : factors explaining compliance with and impact of changing standards

这项研究的主要好处是，它评估了相对于欧盟和其他地区的类似发展，澳大利亚在2005年划时代地转向国际财务报告准则在实践中取得成功的程度。此外，该研究还衡量了会计准则变化的实际量化影响，以评估从对澳大利亚公司业绩进行国际比较的角度来看，这种变化是否具有重大意义。因此，关于澳大利亚全球融合倡议的结果、我们如何与我们的主要贸易伙伴进行比较以及涉及的关键变化因素，提供了重要的证据。

The major benefit of this research is that it assesses the extent to which Australia's epoch-making switch to International Financial Reporting Standards in 2005 has been successful in practice relative to similar developments in the EU and elsewhere. Further, the research measures the actual quantitative impact of the change in accounting standards to assess whether or not the change has been significant from the standpoint of making international comparisons of Australian corporate performance. Thus important evidence is provided about the outcomes of Australia's global convergence initiative, how we compare with our major trading partners, and the key change factors involved.