The IFRS Adoption Mountain: Will We Ever Reach the Top?

19 Pages Posted: 14 Jul 2017

See all articles by Clemense Ehoff

Clemense Ehoff

Central Washington University

Marvin Bouillon

University of Southern Mississippi

Date Written: July 6, 2017


Today, the International Financial Reporting Standards (IFRS) website contains a summary of IFRS usage in 146 countries (also referred to as jurisdictions). In the analysis that follows, each country is first classified by adoption status, and then listed in GDP order. This arrangement adds insight into why some countries have adopted IFRS completely, why some countries have not, and why we will not see all countries in the world using the same set of common financial reporting standards in any time soon.

Keywords: accounting, adoption, convergence, endorsement, GDP, IFRS, international, SEC and standards

JEL Classification: F68, G38, M48, O57

Suggested Citation

Ehoff, Clemense and Bouillon, Marvin, The IFRS Adoption Mountain: Will We Ever Reach the Top? (July 6, 2017). Journal of Accounting, Ethics and Public Policy, Vol. 18, No. 3, 2017, Available at SSRN:

Clemense Ehoff

Central Washington University ( email )

400 E. University Way
Ellensburg, WA 98926
United States

Marvin Bouillon (Contact Author)

University of Southern Mississippi ( email )

118 College Drive, #5178
Hattiesburg, MS 39406-0001
United States
6012665574 (Phone)

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