Question Tag: Barriers

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FR – Nov 2024 – L2 – Q5a – Barriers to Harmonisation of Accounting Standards

Identifying five barriers to the harmonisation of accounting standards across different countries.

Harmonisation of accounting standards is a topical issue and is needed due to the increasing globalisation and competitiveness of governments and services. Harmonisation ensures reliable and high-quality financial reporting. However, not all countries have been able to harmonise their accounting standards in line with the International Financial Reporting Standards.

Required:
State FIVE barriers to the harmonisation of accounting standards faced by these countries.

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BF – Nov 2015 – L1 – SA – Q14 – Communications in Business

Identifying what is not a barrier to effective communication.

Which of the following is NOT a barrier to effective communication?
A. Status differences
B. Fear
C. Information overload
D. Information download
E. Verbal difficulties

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SCS – MAR 2024 – L3 – Q5c – International financial management

Evaluate the factors restricting foreign investment despite potential good returns.

With reference to Option Three, evaluate the factors that restrict foreign investment despite the perceived potential for good returns. 

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FR – Nov 2016 – L2 – Q5e – Conceptual Framework for Financial Reporting

Explain the barriers to global harmonization of financial reporting standards.

Explain any three barriers to global harmonization of financial reporting standards.

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FR – Nov 2024 – L2 – Q5a – Barriers to Harmonisation of Accounting Standards

Identifying five barriers to the harmonisation of accounting standards across different countries.

Harmonisation of accounting standards is a topical issue and is needed due to the increasing globalisation and competitiveness of governments and services. Harmonisation ensures reliable and high-quality financial reporting. However, not all countries have been able to harmonise their accounting standards in line with the International Financial Reporting Standards.

Required:
State FIVE barriers to the harmonisation of accounting standards faced by these countries.

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BF – Nov 2015 – L1 – SA – Q14 – Communications in Business

Identifying what is not a barrier to effective communication.

Which of the following is NOT a barrier to effective communication?
A. Status differences
B. Fear
C. Information overload
D. Information download
E. Verbal difficulties

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SCS – MAR 2024 – L3 – Q5c – International financial management

Evaluate the factors restricting foreign investment despite potential good returns.

With reference to Option Three, evaluate the factors that restrict foreign investment despite the perceived potential for good returns. 

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FR – Nov 2016 – L2 – Q5e – Conceptual Framework for Financial Reporting

Explain the barriers to global harmonization of financial reporting standards.

Explain any three barriers to global harmonization of financial reporting standards.

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