Abstract
The article discusses concerns about the implementation of the International Accounting Standards of International Financial Reporting Standards in Great Britain. Key issues of concern identified to be associated with the changeover are: interpretation and enforcement; regulators and listed companies to meet the 2005 deadline; the impact of international convergence on Great Britain; and the future of reporting by British unlisted companies.
| Original language | English |
|---|---|
| Pages (from-to) | 92-93 |
| Number of pages | 2 |
| Journal | Accountancy |
| Volume | 132 |
| Issue number | 1319 |
| Publication status | Published - 2003 |