1) Ana P. S., Alexandra F., Adelaide M., (2021). ,,Perceptions regarding the implementation of
International Financial Reporting Standards in Portugal and Brazil’’. Journal of International
Accounting, Auditing and Taxation, 44, 100416.




In their article, Ana et al. tackle differences of process during trying countries to adapt
International Financial Reporting Standarts (IFRS). Each countries in a process to perform
International Financial Reporting Standarts (IFRS) but used former implementation used by countries
influence IFRS implementation that country wants to put into action. According to article,
varieties of cultures may influence harmonization process as well as professional judgment while
perform International Financial Reporting Standarts (IFRS).  Tackled countries in the article are
Brazil and Portuguese have been chosen due to common culture of both countries. Moreover,
achievement of IFRS principle is not completed yet. Thereby, researchers examine factors that lead
to distinction by financial system, education level, economic development, culture, structures,
inflation, and legal system in chosen countries.



2) Sundari, S. (2020). Impact of IFRS Convergence on Financial Reporting Quality: A Study of Listed
Companies in India. International Journal of Business and Management, 15(4), 131-147.


This study examines the impact of the convergence to IFRS on the financial reporting quality of
listed companies in India. Using a sample of 50 companies, the study analyzes financial statements
for three years prior to and three years after the adoption of IFRS. The study finds a significant
improvement in financial reporting quality after the adoption of IFRS, as evidenced by an increase
in the comparability and consistency of financial statements. However, the study also notes that
there are still some challenges that companies face in implementing IFRS, including the need for
additional training and resources. Overall, the study suggests that the adoption of IFRS has had a
positive impact on financial reporting quality in India.


3)  Erdoğan, A. H. (2019). TFRS 15 Müşteri Sözleşmelerinden Hasılat Standardının İncelenmesi Ve
Telekomünikasyon Sektörü Açısından Değerlendirilmesi (Doctoral dissertation, Marmara Universitesi
(Turkey)).


In this research, author handle revenue recognition included IFRS 15 in terms of telecommunication
sector. There are differences between commercial contrasts and their recognition. Identify  of
commercial contract is an important part of the recognition of revenue.  Commercial contracts
within telecommunication sector can be observed differential depends on contract articles and
achievement responsibilities of both side of commercial contract. In order to recognize revenue
differently, TFRS 15 has changed its methodology. According to the revised methodology adopted by
TFRS 15, in particular, many contracts in the telecommunications industry are now recognized
differently than they were under TMS 18 in terms of revenue, contract costs, and financing
components. As a result, businesses in the telecommunications industry who plan to implement TFRS
15 must change their accounting and information systems.