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Keywords: Consequence
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Journal Articles
Journal of Financial Reporting and Accounting (2019) 17 (4): 635–649.
Published: 02 December 2019
...). However, most countries are slow to implement the ROSC (AA) recommendations for IFRS adoption due to lack of institutional and professional capacity. With regards to the unintended consequences, IFRS adoption has made international professional qualifications such as Association of Certified Chartered...

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