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Analyzing the problems with the current adoption of IFRS in the companies among India, China, Germany, Russia and Kenya

The current study was performed with the objectives of measuring relationship between profitability and market capitalization and to analyze the challenges faced by listed firms of various countries in association with the implementation of IFRS. | Analyzing the problems with the current adoption of IFRS in the companies among India China Germany Russia and Kenya Accounting 4 2018 29 40 Contents lists available at GrowingScience Accounting homepage www.GrowingScience.com ac ac.html Analyzing the problems with the current adoption of IFRS in the companies among India China Germany Russia and Kenya Robert Mosomi Ombatia and Anita Shuklab a Research Scholar Department of Accounting JRN Rajasthan Vidhyapeeth University Udaipur-Rajasthan India b Head Department of Accounting JRN Rajasthan Vidhyapeeth University Udaipur-Rajasthan India CHRONICLE ABSTRACT Article history Accounting information provides past and current financial information of an economic unit Received January 9 2017 for business managers potential investors and other interested parties. Internally generated Received in revised format accounting information helps business managers with planning controlling and making January 11 2017 decisions referred to as managerial accounting information. However if the companies which Accepted March 28 2017 Available online have adopted International Financial Reporting Standards IFRS globally cannot generate the March 28 2017 same information then the accounting practices need to be improved. For this purpose the Keywords current study was performed with the objectives of measuring relationship between IFRS profitability and market capitalization and to analyze the challenges faced by listed firms of IFRS adoption various countries in association with the implementation of IFRS. For this purpose 15 Problems of adoption companies were selected from 5 countries including India China Germany Russia and Kenya. Company related problems The secondary data regarding the correlation between profitability and market capitalization Investor s related problems and were analyzed to calculate the correlations. The primary data regarding the managers government agency related problems perception were analyzed with multiple