---

This book aims to provide an overview of the challenges and opportunities of adopting IFRS in emerging economics - Libya. The book focuses on developing countries because there is a lack of publication in IAS/IFRS area in these countries. This book is organised in three chapters. Chapter one reviews the accounting in emerging economics. The accounting profession in Libya is provided in chapter two. Chapter three presents challenges and opportunities of adopting IAS/IFRS in developing countries.

---

Dr. Mohamed Zakari is an Assistant Professor in accounting at Faculty of Economics, Tripoli University, Libya. He obtained his PhD in accounting from Liverpool Business School, UK. Dr. Zakari currently is a Director of Investment Management at National Investment Company (NIC), Libya.

---