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Issues in Financal Reports
According to the decision of Financial reporting council (FRC) announced in 2002, Australian entities have to be reported under the accounting standards which issued by the international accounting standards board (IASB). For achieving the 'single market objective', it is essential to develop a single set of accounting standards. Therefore, IASB standards which are known as international financial reporting standards (IFRSs) have turned into Australian accounting standards. Just during the period of adopting IFRSs, arguments for or against this decision come from all around.…
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