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This paper has three aims: to summarise, briefly, key findings of research on the benefits of adopting International Financial Reporting Standards (IFRS); to highlight some of the more challenging aspects of this research; and to identify opportunities for future research. In order to fulfil these aims, I address five related questions: What is the role of accounting standards in an economy? What reasons have been given by governments,their advisors, and their respective business communities for switching from domestic accounting standards to IFRS? What benefits have been reported following the change to IFRS? What else will help to maximise any benefits from adopting IFRS? And how can we researchers do a better job when assessing the benefits from IFRS?

Some Observations on Research on the Benefits to Nations of Adopting IFRS