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Look through the power points of chapter 4,5,6,7, and answer the questions below:
Question 4.2 & 4.3
Which parties stand to gain from the international harmonization of accounting? (list at least 3 parties, identify the benefits they can gain)
What arguments are there against the process of international harmonization of accounting? (Identify 2 advantages and 2 disadvantages)
Chapter 5 & 6
Explain the advantages and disadvantages of writing accounting standards containing principle rather than rules.(at least one advantage and one disadvantage of principle, one advantage and one disadvantage of rule)
If it is found that large differences in IFRS practice exist systematically between countries, what implications does this have?
(The power points I upload can support you to answer these questions, and you also can find some research online)