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Convergence with IFRS: Hopes and Challenges: By . International Financial Reporting Standards . IFRS areprinciples based set of standards that establish broad .

Guide to valuation and depreciation under the . The financial reporting framework 13 .

Books: The Theory of Financial Markets and . A Research-based Perspective on the SECs Proposed . International Financial Reporting Standards (IFRS) .

27 that can enhance equivalence of financial books or reporting . 25 standards instead diverse . Essien-Akpan I. (2011). The International Financial Reporting .

2 Conceptual framework for financial reporting Objectives 36 2.1 Why a conceptual framework? 36 . tions on which its accounting standards are based.

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