This research investigates the importance of International Financial Reporting Standards adopting in Libya by using the perceptions of the Libyan accounts. There is many works that have been done in the area of International Financial Reporting Standards adopting (IFRS) in developed countries, while little works have been done in developing countries such as Libya. The sample research included the perceptions of 250 Libyan accounts. The questionnaire method was used to identify the Libyan Accounts Perceptions of the Importance of International Financial Reporting Standards (IFRS) Adopting in Libya. This research found that there is a weakness of the Libyan Accounts knowledge related to International Financial Reporting Standards (IFRS). Also, the results of this research confirmed that the adoption of IFRS helps stakeholders to achieve the importance and benefits of IFRS adopting in Libya.
Publication Date
6/5/2015
Publisher
International Journal of Business & Administration Research Review
نجيب سالم محمد بيوض | Nagib Salem Mohamed Bayoud | 4823