Contemporary Issues in Accounting: IFRS Convergence and Factors Driving it

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Added on 2023/06/07

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This article discusses the adoption of IFRS and its convergence worldwide, the institutional perspective on it, and the factors driving it. It also compares the financial reports of BHP Billiton Limited and Sanfire Resources NL. The article emphasizes the importance of having a globally accepted set of accounting standards for the benefit of stakeholders and the accounting industry.

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Contemporary Issues in Accounting: IFRS Convergence and Factors Driving it

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