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can you give me some advice that which one of the IFRS(or what kinds of IFRS) is suitable for writing research report(Subject is Accounting Theory),

can you give me some advice that which one of the IFRS(or what kinds of IFRS) is suitable for writing research report(Subject is Accounting Theory), which is include look for a supporting theory and a theory that critiques or criticises the approach that it takes. And the standard, its history, has it been changed, when was it new,etc.

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