Does IFRS undermine UK reporting integrity?

V. Beattie, Stella Fearnley, Tony Hines

Research output: Contribution to journalArticlepeer-review

Abstract

The article looks at the attitude of auditors towards International Financial Reporting Standards (IFRS). Many feel that IFRS undermines the integrity of financial reporting in Great Britain. Problems with IFRS and fair value are discussed. The results of a survey on IFRS are presented in which most respondents are critical of the standards.
Original languageEnglish
Pages (from-to)56-57
Number of pages2
JournalAccountancy
Volume142
Issue number1384
Publication statusPublished - Dec 2008

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