Perceptions among accountants, auditors and users of IAS in preparing annual accounts: the case of Kuwait
Modern business has made it necessary for International Accounting Standards to be developed, so that we can achieve harmonisation. Accounting has been transmitted in accounting practices from one country to another, generating a specific international accounting system that exhibits both similarities and differences with local accounting practices. The adoption of IAS to the Kuwaiti environment started in 1990. This puts Kuwait among the countries, which implemented IAS at its early stage. This study focuses primarily on measuring accountants', auditors', and external users' attitudes towards using IAS in Kuwait and its consequent difficulties.
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