Analyse the pros and cons of the ifrs standards

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The adoption of IFRS standards requires the use of fair value in recognition and measurement of numerous items in the financial report, stimulating a debate that IFRS standards increase volatility in earnings.

Question 1: Using both the opportunistic view and efficiency view, discuss and analyse the pros and cons of the IFRS standards, which require the use of fair value in recognition and measurement, from debt holders' perspectives, and then propose opinions.

Question 2: opinions should be built on your analyses of the two competing views ?

Reference no: EM132585074

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