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for example, complications are evident where a common stock exchange exists: if one country wishes to move to ifrss ahead of other countries belonging to a common accounting system, listed companies would find themselves facing a double set of requirements.
例如,普通股的交易情况显然很复杂:如果一国希望在属于同一个会计制度的其他国家之前采用《国际财务报告准则》,上市公司就会面临两套要求。