Difficulty in Opting a common Accounting Procedure
The major problem that ASB faced on implementing IFRS was that it was costly and difficult as it has to be properly understood to avoid grave misinterpretations. The learning of this system required cost effective ways to develop qualified staff. Converging to IFRS required changes in the information system of many companies besides this the collection of relevant information required various processes.
The convergence with IFRS required synchronization of external and internal reporting. It would also impact on Business plans, earning estimates and management remuneration plans. Managing investors and market expectations would also be a critical component. Some standards of IAS were technical and required incorporation of new skills.
Implications for Accounting Professionals
The accounting profession would suffer from a lack of trained professional. Besides these they would be trained on a principle based that would rely more on professional judgment. Moving to IFRS would affect a company’s business, accounting systems and information technology. The entire business systems, processes and internal cost must be reviewed. Cost associated with IFRS would be high. It would require Accounting professional to focus more on the difference between the current procedure that the countries are using and IFRS.This conversion would require a change a management reporting and the format in which data is required. Further all the systems must be upgraded to gather information. The firms have to adopt a definite procedure for gathering and reviewing a cost that is related to development. The entire department the finance, Operations and Human resource would be upgraded.
在选择一个共同的会计程序的困难
主要的问题，英国面临实施IFRS是昂贵和困难，因为它是正确的理解，避免严重的误解。本系统的学习所需的成本开发人才的有效途径。汇聚国际财务报告准则要求改变许多公司信息系统的同时收集相关信息所需的各种过程。
国际财务报表准则的要求同步的外部和内部报告的收敛性。它还将在商业计划的影响，盈利预测和管理人员的薪酬计划。管理的投资者和市场预期也将是一个关键的组成部分。国际会计准则的相关标准进行技术和所需的融入新的技能。
会计专业人员的影响
会计行业将遭受缺乏训练有素的专业。除了这些，他们会接受一个原理的基础上，将更多地依赖于职业判断。移动到国际财务报告准则会影响公司的业务，会计系统和信息技术。整个业务系统，流程和内部成本必须审查。相关的成本与国际财务报告准则的要高。这就要求会计专业更专注于当前的程序之间的差异，国家和国际财务报告准则的使用。这种转换需要改变管理报告和格式中的数据是必需的。进一步的系统都必须升级到收集信息。企业必须采取一定的程序，收集和审查的成本是相关的发展。整个部门的财务，业务和人力资源将被升级。
