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Accountants’ Awareness of Updates of International Financial Reporting Standards (IFRS) in Malawi

Article scientifique 2016 Anglais

Résumé

This paper is intended to assess the accountants’ awareness of the updates of International Financial Reporting Standards (IFRS) in terms of the standards that had been withdrawn and introduced in the period 2011 and 2013. The study targeted accountants based in Blantyre, Malawi’s commercial city. A survey strategy was adopted. The results reveal that though the majority of the accountants are aware of the updates of IFRS, there are still some accountants who seem not to be aware of changes taking place in the financial reporting landscape. It is recommended that the Institute of Chartered Accountants in Malawi (ICAM) should continue conducting workshops on IFRS and accountants should patronise these workshops. Universities and colleges offering accounting education should incorporate IFRS in their accounting curricula.

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Chimtengo, S. (2016). Accountants’ Awareness of Updates of International Financial Reporting Standards (IFRS) in Malawi. https://doi.org/10.5296/jmr.v9i1.9989

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Auteur(s)

Stephen Akude Chimtengo

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