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provide an explanation for the following questions regarding international accounting standards. a. discuss the three key factors that drive diversity in global accounting practice. b.

provide an explanation for the following questions regarding international accounting standards.
a. discuss the three key factors that drive diversity in global accounting practice.
b. what are the main considerations driving the harmonisation of international accounting standards? discuss whether harmonisation has been successful.
c. convergence of international auditing standards has been in process for over 40 years. discuss the main reasons why differences in audit processes and outcomes still exist between countries.

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