You have been asked to compare between three different reporting systems for three firms. The annual reports for these three firms (i.e., Emaar from UAE, Tesco from UK, and Microsoft from USA) are available via Moodle. a) Identify 5 aspects for similarities and another 5 for differences. (5 marks) b) Discuss the environmental factors that impact on the development of a country's accounting system, support your answer with some academic references