An Empirical Study - Adoption of International Financial Reporting Standards (IFRS) in Hong Kong Education

Abstract

This study aims to investigate students’ knowledge and interest on adoption of IFRS in Hong Kong, the preferred strategy and pedagogy of introducing IFRS, and the usefulness of learning IFRS. The results show that most Hong Kong students are eager to learn IFRS and they understand the positive impact of learning IFRS. The Hong Kong accounting professionals and educators have to develop relevant materials on IFRS.