F. No two companies go through exacly the same experience and the extent of the change depends in the complexty of company . Financial services and multinational firms tend to be at one and of the scale and small companies that operate only domestic cally at the other.G. the process was compli-cated further by diffirent accounting rules in each country . some of these were more geared towards tax collec- tion and required a major reorient ation to wards capital makets in line with IFRS
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