Dr Mohammad Nurunnabi examines the criteria that have an effect on the implementation of foreign monetary Reporting criteria (IFRS) in constructing nations and solutions those particular study questions: - what's the relative influence of accounting regulatory frameworks and politico-institutional elements at the implementation of IFRS in constructing international locations? - How do cultural components have an effect on stated implementation? - How does a learn of enforcing IFRS support to construct an realizing of a concept of the position of the kingdom in accounting swap in constructing nations? This follows a combined method procedure, during which interviews are performed, IFRS-related enforcement records and annual studies are evaluated. greater than 138 international locations have followed IFRS, but the foreign Accounting criteria Board (IASB) doesn't offer an implementation index. monetary reporting varies by means of state, even in the zone of the area that has it appears followed IFRS and Nurunnabi bargains a huge perspective that considers the problems of IFRS implementation from quite a few views. this can be a useful source for Undergraduate, Masters and PhD scholars, coverage makers (at neighborhood, nearby and foreign point) particularly the IASB, global financial institution, IMF, practitioners and clients, giving them the required perception into the monetary reporting atmosphere and the state’s perspective in the direction of accounting transparency. most significantly, this booklet contributes to army and democratic political regimes and the Max Weberian view of the idea of the position of the state’s angle in the direction of accounting transparency.