This research report examines the worldwide application of International Financial Reporting Standards (IFRS) 3, IAS 38, and IAS 36, related disclosures, and determinants of non-compliance. The study was conducted by Ioannis Tsalavoutas, Paul André Professor of Accounting at ESSEC Business School, and Dionysia Dionysiou, Lecturer in Finance at The University of Stirling. The report was peer-reviewed by two experts and is independently reviewed by two experts of international standing. The authors acknowledge the support of ACCA for this research effort. The report provides valuable insights into the application of these accounting standards and the factors that influence non-compliance.
