{"id":5261,"date":"2025-07-25T01:12:31","date_gmt":"2025-07-24T23:12:31","guid":{"rendered":"https:\/\/lep.edu.ly\/research\/challenges-of-international-financial-reporting-standards-ifrs-adoption-in-libya\/"},"modified":"2025-07-25T01:12:31","modified_gmt":"2025-07-24T23:12:31","slug":"challenges-of-international-financial-reporting-standards-ifrs-adoption-in-libya","status":"publish","type":"research","link":"https:\/\/lep.edu.ly\/en\/research\/challenges-of-international-financial-reporting-standards-ifrs-adoption-in-libya\/","title":{"rendered":"Challenges of International Financial Reporting Standards (IFRS) Adoption in Libya"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>This study investigates the challenges that face implementing of International Financial<br \/>\nReporting Standards (IFRS) by Libyan firms. In particular, this paper analyses the effect of<br \/>\nlegal, economic, accounting education and culture structures on adopting of IFRS in the<br \/>\nLibyan context. A questionnaire was used to collect data regarding the effect of some selected<br \/>\nchallenges on IFRS adoption in Libya. The results of the study indicate that IFRS adoption by<br \/>\nLibyan companies has faced some obstacles such as accounting education and economic<br \/>\nissues. This research extends accounting literature by studying the challenges of IFRS in<br \/>\nLibya (a developing country), focusing on the<\/p>\n","protected":false},"author":264,"featured_media":2403,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","format":"standard","research_category":[148],"class_list":["post-5261","research","type-research","status-publish","format-standard","has-post-thumbnail","hentry","research_category-148"],"acf":[],"lang":"en","translations":{"en":5261},"pll_sync_post":[],"_links":{"self":[{"href":"https:\/\/lep.edu.ly\/jehivac\/wp\/v2\/research\/5261","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lep.edu.ly\/jehivac\/wp\/v2\/research"}],"about":[{"href":"https:\/\/lep.edu.ly\/jehivac\/wp\/v2\/types\/research"}],"author":[{"embeddable":true,"href":"https:\/\/lep.edu.ly\/jehivac\/wp\/v2\/users\/264"}],"replies":[{"embeddable":true,"href":"https:\/\/lep.edu.ly\/jehivac\/wp\/v2\/comments?post=5261"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lep.edu.ly\/jehivac\/wp\/v2\/media\/2403"}],"wp:attachment":[{"href":"https:\/\/lep.edu.ly\/jehivac\/wp\/v2\/media?parent=5261"}],"wp:term":[{"taxonomy":"research_category","embeddable":true,"href":"https:\/\/lep.edu.ly\/jehivac\/wp\/v2\/research_category?post=5261"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}