ACCY 231-Identify the pros and cons of harmonizing accounting

by | Mar 18, 2020 | Uncategorized

  
1 Identify the pros and cons of harmonizing accounting standards in the form of International Financial Reporting Standards (henceforth IFRS)

2 Provide a summary of New Zealand financial reporting framework explaining how different sets of accounting requirements apply to different entities.

3 While countries adopt IFRSs to enhance uniformity of standards, what sense does it make to still have country-specific accounting standard setting bodies and country-specific IFRSs?
  

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