Suggested Topic Comparative International Financial Statement Analysis of XXX Sector 1. You must pick four different companies compliant with IFRSs from across the world from the same sector. Don't pick all companies from the same country. Your analysis must cover the five years from 2017 to 2021 . You must analyze the follows: a) Business Strategy b) Accounting Policies and Practices c) Measurements and Disclosure Practices d) Financial Analysis after Recasting their financial statements. You can prepare a common size statement and do trends and ratio analysis. Interfirm and Intra-firm analysis will add significant value. 2. When you are analyzing accounting policies and practices, measurement and disclosure practices and financial analysis, the following accounting standards (at least) must be used: a) IAS 36 Impairment of Assets b) IFRS 16 Leases c) IAS 32 \& IFRS 9 Financial Instruments d) IAS 19 Employee Benefits e) IAS 23 Borrowing Cost 3. It would be best to analyze similarities and differences of societal values, political influences, accounting practices, tax laws, and mandatory and nonmandatory non-financial disclosures. 4. You must include a separate analysis of the companies' Economic, Social and Governance Practices