Abstract

In this article, we take a closer look at the possible effects of adopting the IAS/fifrs standards around the globe. In order to determine what the IASB opinion regarding this impact is, we turned to the concerns of trustees. Using 3 interviews conducted with three of the trustees of IFRS on the possibility of creating a global accounting language, we realized a content analysis of the responses given. The results obtained after auto coding the responses of the trustees in NVivo, a program used in qualitative analysis, highlighted that standards adoption is an important part of the accounting process in multiple countries, national experiences being significant to the board of trustees in order to make improvements to standards at a global level.