The IASB has achieved great success in extending the adoption of international financial reporting standards and harmonising financial
reporting practice across the globe.
Using Nobes (2013) and Yip and Young (2012) and any other relevant academic materials, critically discuss to what extent IFRS contributes
to the international harmonisation of financial reporting.
Nobes, C. (2013) The continued survival of international differences under IFRS. Accounting and Business Research, 43 (2), 83-111.
Yip, R.W.Y and Young, D (2012) Does Mandatory IFRS Adoption Improve Information Comparability? The Accounting Review, 87 (5),
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