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a) Barium is a public listed company that currently uses local Accounting Standard for its financial reporting. The board of directors of Barium is considering the adoption of International Financial Reporting Standards (IFRS) in the near future. The company has ambitious growth plans in which involve extensive trading with many foreign companies and the possibility of acquiring at least one of the its trading partners as a subsidiary in the near future.
Question 1: Identify the advantages that Barium could gain by adoption IFRS for its financial reporting purposes.
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