Development differences among ASEAN nations may challenge IFRS convergence

09/3/2013 | Brunei Times, The

The range of development within the countries belonging to the Association of Southeast Asian Nations may create a challenge for the economic bloc to adopt International Financial Reporting Standards, according to this article. While regional experts say a common accounting language will benefit the countries, by, for example, attracting more capital to the trade bloc, the fact that the countries are subject to different regulators may create a hurdle to uniformity.

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Brunei Times, The