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      <title>My exquisite padlet by Huang xiaoying</title>
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      <description></description>
      <language>en-us</language>
      <pubDate>2025-09-09 12:55:07 UTC</pubDate>
      <lastBuildDate>2025-09-10 04:48:09 UTC</lastBuildDate>
      <webMaster>hello@padlet.com</webMaster>
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         <title>Question 1</title>
         <author>huangxx893</author>
         <link>https://padlet.com/huangxx893/gu9z84eg27nb8hd6/wish/3576012848</link>
         <description><![CDATA[<p>When accounting standards allow multiple treatments, should mandatory disclosure requirements be strengthened to compensate for the lack of comparability? What roles should regulators and auditors play in improving transparency?</p>]]></description>
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         <pubDate>2025-09-09 12:56:39 UTC</pubDate>
         <guid>https://padlet.com/huangxx893/gu9z84eg27nb8hd6/wish/3576012848</guid>
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         <title>Question 2</title>
         <author>huangxx893</author>
         <link>https://padlet.com/huangxx893/gu9z84eg27nb8hd6/wish/3576013654</link>
         <description><![CDATA[<p>If country factors remain the strongest influence under IFRS, what does this imply for the goal of international comparability of financial statements?</p>]]></description>
         <enclosure url="" />
         <pubDate>2025-09-09 12:57:04 UTC</pubDate>
         <guid>https://padlet.com/huangxx893/gu9z84eg27nb8hd6/wish/3576013654</guid>
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      <item>
         <title>Question 3</title>
         <author>huangxx893</author>
         <link>https://padlet.com/huangxx893/gu9z84eg27nb8hd6/wish/3576014040</link>
         <description><![CDATA[<p>Stadler &amp; Nobes (2018) conclude that the policy choice should be removed from the accounting standard, what might be the potential benefits and drawbacks of eliminating accounting options in IFRS?</p>]]></description>
         <enclosure url="" />
         <pubDate>2025-09-09 12:57:20 UTC</pubDate>
         <guid>https://padlet.com/huangxx893/gu9z84eg27nb8hd6/wish/3576014040</guid>
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         <title>Question 4</title>
         <author>huangxx893</author>
         <link>https://padlet.com/huangxx893/gu9z84eg27nb8hd6/wish/3576014630</link>
         <description><![CDATA[<p>If two companies treat the same COVID-19 subsidy differently under IAS 20, what challenges might this create for investors who want to compare their financial performance?</p>]]></description>
         <enclosure url="" />
         <pubDate>2025-09-09 12:57:39 UTC</pubDate>
         <guid>https://padlet.com/huangxx893/gu9z84eg27nb8hd6/wish/3576014630</guid>
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      <item>
         <title>Do you have question?</title>
         <author>huangxx893</author>
         <link>https://padlet.com/huangxx893/gu9z84eg27nb8hd6/wish/3576024200</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2025-09-09 13:03:35 UTC</pubDate>
         <guid>https://padlet.com/huangxx893/gu9z84eg27nb8hd6/wish/3576024200</guid>
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