Abstract
This study aims to gauge the practitioner’s view on convergence with International Financial Reporting Standards (IFRS) in a developing country. Semi-structuredinterviews with accounting practitioners were conducted to achieve this objective. While the benefits of convergence with IFRS were widely acknowledged amongthe respondents, they also claimed that IFRS posed a few problems and were disadvantageous to Malaysian companies. The findings from this study could giveinsights to the International Accounting Standards Board, standard-setters, professional accounting bodies and investors, locally and from abroad who have profiles similar to Malaysia, on how they could improve the process of convergence with IFRS.
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