International Financial Reporting Standards (IFRS)

In an essay of approximately 1000 words (+/- 5%), students are to answer the following:
“International Financial Reporting Standards (IFRS)” issued by the International Accounting
Standards Board (IASB) should be adopted by all countries globally, regardless of the country’s
economic or political circumstances, because this objective of the IFRS Foundation is in the public

Discuss this comment and provide examples to support arguments for your agreement or
In-text and end-text references are required. Students need to ensure they discuss the points they
think are the most important to ensure that the word limit is adhered to.
Students who provide no in-text references will receive a grade of zero and may be reported for
Required Format
 Use the word count in Microsoft Office and write the number of words at the end of the essay.
 Essays should be typed using Microsoft Word with a size 11 or 12 font and using minimum 1.5
line spacing (no single spaced submissions). Left and right page margins should be at least 2 cm.
 Documents submitted must be properly formatted and checked for appropriate spelling and
grammar. Documents submitted that are not formatted correctly will lose 10% automatically.
This includes appropriate punctuation and ensuring a space after a full stop or comma or semicolon
or colon and inappropriate use of symbols.

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