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Critically discuss SIX causes of differences in accounting practices used in different countries.

You must discuss, with relevant examples, how a particular factor contributes to or leads to a particular difference in accounting practices.

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Answer:

Six causes of differences in accounting practices used in different countries is explained below with detail explanation.

Step-by-step explanation:

The following are six problems of the variation in Accounting practice practiced in different nations.

  • Environmental Factors
  • Legal Systems
  • Cultural Difference
  • Taxation
  • Finance providers
  • Inflation

Legal System :

The legal system of a nation performs an essential role in the development of Accounting policies.

Taxation :

In some countries, Accounting and Taxation are dependent on each other. Whereas in other countries they are independent.

Inflation :

Inflation doesn't remain the same for every country. Uniform accounting practice cannot be followed because of this reason.

Cultural Differences/Diversity :

Cultural diversity plays a pivotal role in the Accounting practice of each country. Cultural practices lead to different practices being followed across the globe.

Environmental Factors :

Many countries have started to incorporate environmental Accounting in their financial statements.

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