This paper examines the perception among primary users of accounting information, such as financial analysts, that International Financial Reporting Standards (IFRS) are implemented uniformly in different countries. However, prior research demonstrates there are still differences in accounting practices under IFRS despite harmonization efforts. The paper explores the responsibilities of financial analysts regarding international accounting information in the post-IFRS era and examines the usefulness of accounting information for financial analysts. Interviews with a London-based financial analyst indicate there is no current literature on how primary users address international differences under IFRS due to the perception that no differences exist, and that analysts rarely use or find value in audited annual reports.