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Please use this identifier to cite or link to this item: https://gnanaganga.inflibnet.ac.in:8443/jspui/handle/123456789/14488
Title: Transition from GAAP to IFRS- An Evidence from UK
Authors: M. S. Turan
Dimple
Keywords: IFRS
Key financial ratios
Accounting standards
UK GAAP
Issue Date: 2012
Publisher: Journal of Accounting and Finance
Abstract: Owing to its favourable and unfavourable aspects like two sides of a coin, IFRS has drawn the attention of all those who are interested in this field of study. This paper is an attempt to examine the effect of transition to IFRS on key financial ratios and for this we have selected financial statements of 52 sampled companies from UK transitioning to GAAP. The results reveal that on adoption of IFRS, the key financial ratios have witnessed same differences but these are not significant across the board.
URI: http://gnanaganga.inflibnet.ac.in:8080/jspui/handle/123456789/14488
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