EU Financial Reporting and New Zealand
| Research Project Title: | The Adoption of IFRS in the EU and New Zealand |
| Project Leader: | Alan Roberts |
| Associate Researchers: | Joseph Bebbington and Esther Song |
| Duration: | November - December 2003 |
Overview
The National Centre for Research on Europe provided funding for the first stage of a research project which focused on financial reporting reforms in the European Union and related developments in New Zealand. New Zealand changes followed on directly from the European Union (and, later, Australian) decisions to adopt International Financial Reporting Standards (IFRSs).
The project critically examined how a sample of companies in New Zealand and in four selected European Union member states prepared for these major accounting changes, and how the problems which they encountered were dealt with. The companies selected in the five countries were, sectorally and in size terms, comparable.
The NCRE also funded two researchers to undertake a literature survey and an assessment of the accounting regulatory context in the European Union, the selected member states and New Zealand.
Research Outputs
- The Adoption of IFRS in the EU and New Zealand: Preliminary Report (PDF, 747 KB)
- Associated Reference List (.enl, 44 KB)