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Forums › ACCA Forums › ACCA SBL Strategic Business Leader Forums › Do IFRS changes have their place amongst PESTEL analysis?
Do changes in accounting standards have place amongst PESTEL? If so, in which categories?
Generally no. They may form a part of the legal framework in some jurisdictions, in which case it will be a part of the “L”, however it wont be any one standard. You would look at all accounting standards as a whole.
For instance, in my jurisdiction, the accounts of a company must be prepared in accordance with IFRS, so that is a legal requirement.