هناك عدد من النهج الرامية إلى تنفيذ المعايير الدولية للإبلاغ عن الكشوف المالية.
They include adopting IFRS word for word; modifying national standards so that they correspond in their essence to IFRS; adopting some IFRS but not others; and interpreting IFRS in such a manner that there is no conflict with national practices.