The relevance and applicability of IAS in Madagascar: the perception of accounting practitioners

Boolaky, Pran Krishansing (2003) The relevance and applicability of IAS in Madagascar: the perception of accounting practitioners. ICFAI Journal of Accounting Research, 2 (4). pp. 83-93. ISSN 0972-690X


This article reports the result of a survey carried out on the importance and applicability of International Accounting Standards (lAS, now known as International Financial Reporting Standards, IFRS) Madagascar. This article uses IFRS to cover the use of international standards both before and after the reform of the 'International Accounting Standards Committee in 2001. The results of the survey show that IFRS are both totally applicable and also very important to Madagascar. An important challenge before the accounting bodies and professionals of Madagascar is addressing 20 issues not dealt with, in the present accounting plan and incorporating the same in the revised accounting plan.

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Item Type: Article (Commonwealth Reporting Category C)
Refereed: Yes
Item Status: Live Archive
Additional Information: Author's version unavailable. Awaiting copyright advice.
Faculty / Department / School: Historic - Faculty of Business - Department of Accounting
Date Deposited: 20 Jan 2010 23:52
Last Modified: 15 Feb 2012 23:33
Uncontrolled Keywords: accounting, international accounting standards, IFRS, Madagascar
Fields of Research : 15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150101 Accounting Theory and Standards
Socio-Economic Objective: B Economic Development > 91 Economic Framework > 9105 Measurement Standards and Calibration Services > 910504 Service Industries Standards and Calibrations

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