International Accounting and Developing Countries

Despite the fact that international financial reporting standards is the world series of Accounting standards and in principle should cover variants indifferent countries, but from this perspective in the world level are fiercely debated and criticized. In this article, these challenges especially in developing countries are taken into consideration and will be emphasis on the process of implementation of international standards in these countries, based on the experiences of other researchers. In the present study the reasons of adopt international standards by developing countries and the main causes of implementation inefficiency, barriers and constraints to be expressed. A review of studies in this area and mentioned theoretical framework show that in most developing countries the lack of adequate training and appropriate enforcement mechanism and also existence strong political influence and inefficient Accounting profession is the most important problems in the adoption and implementation of international standards.