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1. Identify the reasons for differences in financial accounting practices within Europe.
2. Do all European countries adopt the principle of the true and fair view?
3. The IASB can establish worldwide influence over financial reports even if China does not adopt the IASs. Discuss.
4. Identify reasons why European enterprises should take CSR accounting seriously.
5. It has been stated that:
The purpose of income calculations in practical affairs is to give people an indication of the amount which they can consume without impoverishing themselves (Hicks, 1946 - capital maintenance theory).
Can this statement be applied to CSR?
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