3101AFE: International Accounting – IFRS Accounting Standards – Accounting Assessment Answer

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1AFAHA
International Accounting Assessment Answer
Task:
Question 1: Explain the environmental factors that lead to national differences in accounting.
Question 2: It is often argued that the accounting standards of the FASB are rule—based, Whereas the accounting standards issued by the IASB are principles-based. Rules-based standards by their nature can be quite complex, particularly if they seek to cover as many situations as possible. Do you think it would be easier to circumvent the requirements of rules—based 0r principles-based accounting standards?
Question 3: Does the standardisation of accounting standards on a global basis necessarily equate with a standardisation in accounting practice?
Question 4: Ball (2006, p 17) makes the following comment: In sum, even a cursory review of the political and economic diversity among, lFRS-adopting nations, and of their past and present ?nancial reporting practices, makes the notion that uniform standards alone will produce uniform ?nancial reporting seem naive Explain the basis of Ball’s comments.
Question 5: Keeping abreast of current topical issues in Business The Royal Commission into Misconduct in the Banking, Superannuation and Financial Services Industry made 76 recommendations. Select one of those recommendations and describe the intent of the recommendation. Do you agree With the recommendation, if so Why? Note: You do not need to write 100 words for the answer to this question. 1

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