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Why is the IFRS set by the International Accounting Standards Board (IASB) not compulsory for the member countries of IASB? ritically examine the concepts of

Why is the IFRS set by the International Accounting Standards Board (IASB) not compulsory for the member countries of IASB?

ritically examine the concepts of small proprietary company, large proprietary company and reporting entity. What are the implications of being classified as either one of these three types of companies in terms of compliance and reporting requirements?

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