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Ten Years of IFRS: Practitioners’ Comments and Suggestions for Research


  • Philip Brown,

  • Ann Tarca

Ann Tarca, Accounting and Finance, The University of Western Australia (M250), 35 Stirling Highway, CRAWLEY WA 6009, Australia. Email:


A growing body of research is evaluating the widespread adoption of IFRS. The aim of this paper is to link the findings of academic research with feedback from practitioners about whether the hoped-for benefits of adoption are being realised. In addition, we present comments from practitioners about IFRS research and we identify areas that may be usefully explored in future research. Our review complements the papers included in part one of this forum (Australian Accounting Review, September 2012), which describe events in the development of global standards over the last 10 years.