Brochet, Francois, Alan Jagolinzer, and Edward J. Riedl. "Mandatory IFRS Adoption and Financial Statement Comparability." Contemporary Accounting Research 30, no. 4 (Winter 2013): 1373–1400.

RULES change. They adapt to evolving circumstances, reshaping themselves in response to new challenges and realities. Change ...

Adopting IFRS 19 would simplify reporting systems and processes without compromising the usefulness of financial statements.