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Convergence of international financial reporting standards
1. Your essay needs to address the following questions:
A. Critically review literature on arguments for and against global convergence of international financial reporting standards (IFRS)
B. Identify two listed companies: one from Australian Securities Exchange (ASX) and the other from New York Stock Exchange (NYSE); and analyse the accounting policy statement in their annual reports for the reporting year 2012
C. Discuss if your findings of Question 2 support (or reject) the convergence of IFRS.
Financial Statement Analysis and Preparation
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T he focus of the report is to determine the extent to which you are comfortable relying on the financial statements as presented by management .
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