The increased use of globally harmonised financial reports.


Harmonisation of accounting refers to the attempt to align generally accepted accounting practice on a global basis.
Discuss the reasons supporting and opposing the increased use of globally harmonised financial reports.
(Task Details/Description:)
You are required to prepare a discursive essay in response to the question presented above. You must present a balance of arguments both supporting and opposing the harmonisation of financial statements. Each argument must be explained in the context of the question (i.e. you must justify how each point introduced either supports or opposes the harmonisation of financial reporting). You must also support each argument with appropriate evidence. That evidence may either be in the form of academic journal references or a professional reports, such as from an accountancy firm or body.
Your report must also contain a brief but relevant introduction and conclusion (in combination the introduction and conclusion should not exceed 100 words).

(Module Learning Outcomes Assessed:)
Discuss the forces that have influenced, and continue to influence, corporate reporting practice.


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