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Forums › ACCA Forums › ACCA FR Financial Reporting Forums › International Financial Reporting Standards
Hi. Can anyone tell me what are the difficulties in the conception and adoption of IFRS? I found only 2: it is costly to implement IFRS and the level of detail is lower in IFRS.
Maybe these:
National standards can be REALLY vary from IFRS.
Sometimes accountant may have difficulties if there’s no suitable standard.
Accountants may do not wish to study and implement new accounting system.
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