Классификация стран по выбранной системе бухгалтерского учета по МСФО
Classification of countries by selected accounting system for IFRS

Summary/Abstract: This document extends the classification of previous IFRS accounting systemsto a wider range of 28 countries that have already adopted IFRS, plus the United States of America(USA). Based on the fact that differences in accounting practices can still be detected even in theera of IFRS, we seek to confirm this point of view by analyzing a wider range of importantcountries, namely non-European countries and those who do not adopt IFRS (USA). The resultsclassify countries into three groups based on the similarity of their accounting methods: 1)Australia and New Zealand, 2) countries influenced by the United States (USA, Canada, Korea,Peru, Chile, Brazil, Kuwait, Turkey and Israel) and 3) South Africa, Oman and other Europeancountries. This study contains a combination of alternative explanations for the existence ofaccounting options with other types of analysis. In particular, economic proximity to the UnitedStates provides important evidence of American influence on accounting practices.

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