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Essay text:
Harmonization will have positive impact on the economy because it attracts overseas investors to invest in Australia. This essay covers difference between conceptual framework developed in Australia and IASB framework. There are given lot of difference such as treatment of non for profit entity is same as the public entity in A-IFRS. Reporting entity concepts and valuation of non current assets is also different in A-IFRS .AASB framework is more prescriptive in nature as compare to IASB. Changes made in SAC4 are given at the end like the issues of operating dates and transitional provisions.
Introduction
Every country has economic activities...
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- outline the concepts made by Clarke and Critcher (1995) of ?material and cultural' (Clarke, J. and Critcher, C. ?Leisure and Inequality' in C. Critcher et.al.,1995, Sociology of Leisure: A Reader. London: E+FN Spon, p247) constraints to leisure
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