代写论文：IFRS采用
鲍尔极力主张，尽管国际财务会计准则的采用很明显体现了会计准则的普遍化和标准化，但它的全面采用仍然值得怀疑。各国之间的政治分歧和外交政策决策和战略的零星变化，仍然是全球IFRS采用的一个恰当而持久的敌人。当实行普遍的标准时，竞争力可能会被抑制，分化消失，单调弥漫。在不同国家，不同国家的会计人员的激励机制存在差异，企业可以利用这些差异来压制关键信息。这进一步稀释了IFRS采用的意图。经济一体化程度越高，就越有可能导致相互依存的风险，这也增加了不确定性的风险，这种风险鼓励企业创新，以压低信息，从而降低它们的价值。那些在实践中不道德和不道德的跨国公司，不会自动采用道德的商业手段，这不是由国际会计准则所保证的，因此其目的仅仅是程序上的。IASB是否会成为一个全球性的官僚机构，是否会受到全球超级大国的影响，这是有风险的。同样，任何低质量的公司提升其IFRS适配器的地位都会扼杀IFRS的真实性，并在真正的适配器中诋毁它的信誉。在各国提出IFRS的采纳之前，这些问题可以说是最具争议性的问题。
代写论文：IFRS采用
Ball has laboriously argued that although IFRS adoption is evident of the universalisation and standardisation of accounting standards, its full scale adoption remains doubtful. Political differences among nations and sporadic shifts in foreign policy decisions and strategies remains a pertinent and rather permanent enemy of global IFRS adoption. Competitiveness may be subdued when universal standards are imposed, differentiation vanishes and monotony pervades. Differences in incentives for auditors, accountants in different nations can be utilised by companies to suppress crucial information. This further dilutes the intent of IFRS adoption. Economies becoming more integrated can further the risks of inter-dependencies, and this also raises risks of uncertainty, which encourages companies to be innovative in subduing information that can pull them down in their value. Global corporations who have been unethical and immoral in their practice shall not automatically adopt ethical means of business, which is not guaranteed by IFRS, thus making its intent mere procedural. There are risks whether IASB becomes a global bureaucratic body and is influenced by global superpowers that use it for selfish motives. Again, any low quality company elevating its status as an IFRS adapter can kill the authenticity of the IFRS purpose and malign its credibility among genuine adapters. These issues are arguably the most contentious issues to be overcome before IFRS adoption is proposed across nations.
