id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
emaj-70	Akdogan, Nalan; Ozturk, Can	A Country Specific Approach To IFRS Accounting Policy Choice In The European, Australian And Turkish Context	2015	23	.pdf	application/pdf	9577	524	52	Our observations will be of interest to financial statement preparers and the users of financial information because they provide evidence that if preference is given to local accounting policy under IFRS practice, this situation is expected to make financial statements comparable within the country rather than between countries by leading to consistent use of local accounting policies under IFRS practice. In today's worldwide accounting, the objective of providing understandable, transparent, and comparable financial information as the common denominator of the accounting and financial reporting became an important issue as a result of the increase in commercial activities and foreign direct investments(IASB, 2010: v) because differences in local accounting practices between countries prevent the flow of capital across borders necessary for the optimal allocation of scarce resources in the global context(Ding et al. 2008, 145).	cache/emaj-70.pdf	txt/emaj-70.txt