6) Explain the term 'accounting theory'. (3 marks) Explain the view that accounting is an a) Ideology (2 marks) b) Information system (2 marks) c) Descriptive/analytical discipline (2 marks) What are the reasons for national differences in international financial reporting? (4 marks) plain four benetits of the adoption of International Financial Reporting Standards (IFRSY (% marks) State the recognition criteria for assets and liabilities, in accordance with the Framework. (2 marks) ***