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Sarquis, R., Luccas, R., Lourenço, I. & Dalmácio, F. (2014). IFRS accounting systems’ classification: a new emerging cluster. In 37th Annual Congress of the European Accounting Association EAA. Tallinn: EAA.

R. Sarquis et al.,  "IFRS accounting systems’ classification: a new emerging cluster", in 37th Annu. Congr. of the European Accounting Association EAA, Tallinn, EAA, 2014

@inproceedings{sarquis2014_1731867548847,
	author = "Sarquis, R. and Luccas, R. and Lourenço, I. and Dalmácio, F.",
	title = "IFRS accounting systems’ classification: a new emerging cluster",
	booktitle = "37th Annual Congress of the European Accounting Association EAA",
	year = "2014",
	editor = "",
	volume = "",
	number = "",
	series = "",
	publisher = "EAA",
	address = "Tallinn",
	organization = "European Accounting Association",
	url = "http://www.eaa2014.org/r/home"
}

TY  - CPAPER
TI  - IFRS accounting systems’ classification: a new emerging cluster
T2  - 37th Annual Congress of the European Accounting Association EAA
AU  - Sarquis, R.
AU  - Luccas, R.
AU  - Lourenço, I.
AU  - Dalmácio, F.
PY  - 2014
SN  - 0777-5210
CY  - Tallinn
UR  - http://www.eaa2014.org/r/home
AB  - This study aims to identify the position of emerging countries in the IFRS accounting
systems’ classification proposed by Nobes (2011). In spite of the international accounting
harmonization efforts around the convergence to IFRS, there is empirical evidence of significant
differences in the way IFRS has been applied worldwide. The traditional split between Anglo
and Continental European countries are still observed even in an IFRS environment (Nobes,
2011). Considering the weight of emerging countries in the global economy, this research
analyzes the accounting practices in the three BRICS countries that have adopted IFRS (Brazil,
Russia and South Africa) in order to identify how they stand in the classification of accounting
systems proposed by Nobes (2011). Our findings provide empirical evidence that there is a new
cluster composed by the emerging countries, which is closer to the Continental European group
than to the Anglo group. Curiously, the Netherlands, considered as an unclassifiable country,
became closer to South Africa and then fused with the Emerging country cluster. The other
countries are still in the same position shown by Nobes (2011), in the Anglo or in the
Continental European group.
ER  -