CPAs on IFRS.

• Position: News & trends

What do CPAs think about the development of international financial reporting standards?

36% want advanced or expert knowledge, meaning they would become very familiar with the specific principles of IFRS.

47% said the IFRS timeline should be delayed.

22% had "no knowledge" of IFRS, an 8 percentage-point drop from 30% who had no knowledge in September.

43% have "basic" knowledge and 24% have "some" knowledge of IFRS.

24% see...