Harshana, R.D.U.; Perera, H.A.P.L.
(4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
The convergence of International Accounting Standards (IAS) with International
Financial Reporting Standards (IFRS) is an important debate among standards setters,
policy makers, regulators, professional bodies and ...