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Do IFRS changes have their place amongst PESTEL analysis?

Forums › ACCA Forums › ACCA SBL Strategic Business Leader Forums › Do IFRS changes have their place amongst PESTEL analysis?

  • This topic has 1 reply, 2 voices, and was last updated 10 years ago by alkemist.
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  • February 24, 2015 at 11:22 pm #230068
    Jimpy
    Member
    • Topics: 15
    • Replies: 12
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    Do changes in accounting standards have place amongst PESTEL? If so, in which categories?

    March 7, 2015 at 5:14 pm #231630
    alkemist
    Participant
    • Topics: 3
    • Replies: 493
    • ☆☆☆

    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.

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