The impact of the adoption of IFRS 11 on the comparability of accounting information
研究了IFRS 11取消比例合并法对合资企业会计信息可比性的影响，发现整体可比性下降，但各国影响不同，且IFRS 12的披露要求可能无法完全弥补这一后果。
We analyse the impact of the introduction of IFRS 11 on the comparability of accounting information. IFRS 11 eliminated proportionate consolidation as an alternative to accounting for interests in joint ventures. Our sample comprises 2,059 firms with interests in joint ventures from 26 countries over the period 2005–2016. Overall, the comparability of accounting information decreased after the adoption of IFRS 11, but the effect is not uniformly distributed internationally. Further analysis of the information disclosed by the venturers in the notes indicates that the increase in disclosure requirements proposed by IFRS 12 may not fully mitigate the consequences of the elimination of proportionate consolidation in IFRS 11.