1. Translation: Are there translations of IFRS? European-wide application of IAS/IFRS may not be sufficient to ensure equivalent quality of financial reporting, as one problem is the translation of IFRS from the original English into other languages (Wong;John R Graham;Research in Accounting for Income Taxes,2004
2. However, as noted by the IASB ?it is crucial that users, preparers, legislators, lawyers, educators, students and all other interested parties have access to the IASB's standards in their native language' (www.ifrs.org );The IASB's working language is English
3. Iasb Framework
4. ?The survival of international differences under IFRS: towards a research agenda;C Nobes;Accounting & Business Research,2006