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According to Sir Bryan Carsberg, Former IASC Secretary-General, What Is

Question 13

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According to Sir Bryan Carsberg, former IASC secretary-general, what is the most significant cost of accounting diversity?


A) The time expended by accountants to create multiple sets of financial statements conforming to different national standards
B) The cost of the IASB to regulate compliance with many national accounting standards
C) It may limit the effectiveness of the international capital markets
D) The resources used by countries in legislating different sets of accounting standards

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