We use three primary sources of data on IFRS adoption: (1) IAS Plus, operated by Deloitte Global Services Limited; (2) a similar Internet database from PriceWater-houseCoopers; and (3) data from the World Bank’s country Reports on Observance of Standards and codes. Deloitte’s website lists IFRS adoption information for 153 legal jurisdictions, although the information for several countries is not up-to-date. PricewaterhouseCoopers’ website provides similar adoption information as of the end of 2008 for 109 countries, including 26 jurisdictions in the EU/EEA. The ROSC reports are comprehensive reviews of individual countries’ accounting and auditing regulation, and also include discussions of other related issues such as accounting education and enforcement. The reports are available for 74 developing countries, primarily World Bank client countries, but some of the report date as bank as 2001 and are thus outdated.