No hand writing , please answer the question below

IFRS are currently used in over 120 countries. Yet, there are still discussions regarding the benefits and costs of adopting IFRS. List some of the fundamental challenges of global business, including the financial impacts of operating globally (from the perspective of firms and investors)? Do you think that the adoption of IFRS by many countries helps mitigate those challenges? Why? What are some of the issues faced by multinational companies (MNCs)? How would MNCs benefit from using IFRS? a. b. Who are the major actors behind the creation of IFRS and its adoption around the world? Briefly discuss the historical roots of IFRS. c