The impact of international financial reporting standards on financial analysis: the experience of different countries

The article examines the impact of international Financial Reporting Standards (IFRS) on financial analysis and investment decisions, as well as examines the experience of various countries in their implementation and application. Special attention is paid to the analysis of the problems and challenges faced by States in adapting to international standards, as well as the prospects for their further development. Various practices of applying IFRS in the European Union, Russia, China, the USA and India are considered, and prospects for expanding their application in developing countries and for accounting for non-financial indicators are noted. Special attention is paid to the risks and benefits associated with the implementation of IFRS and their impact on corporate governance and investment attraction.