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International Standards
LONDON-KPMG's International Financial Reporting Group published research Dec. 18 indicating that a company's domicile and previous national accounting regime have more influence on its approach to the application of international financial reporting standards than cross-border industry consistency.
KPMG said its two studies-The Application of IFRS-Choices in Practice and The Application of IFRS-Disclosures in Practice-which examined nearly 200 companies in...