IFRS adoption: A costly change that keeps on costing
通过纵向调查，研究了澳大利亚企业因采用国际财务报告准则（IFRS）而产生的过渡期和持续性成本，发现许多企业认为年度会计与合规成本持续增加20%或更多。
This paper documents the results of a study exploring the transitionary and ongoing costs incurred by Australian companies from their use of IFRS. A longitudinal survey approach was adopted. Challenging the underlying logic of convergence, survey results highlighted that IFRS is costly for firms both in the lead up to adoption and thereafter. Specifically, the transition to IFRS imposed significant AIS, staff training and development, financial statement user education, and financial statement adjustment costs on many firms. Furthermore, many firms perceived that IFRS adoption has resulted in an ongoing increase of 20% or more on annual accounting and compliance costs.