What is the impact/consequences of IFRS standards adoption on non-listed entities in UK ? Is the impact the same on other countries ?

What is the impact/consequences of IFRS standards adoption on non-listed entities in UK ? Is the impact the same on other countries ? If not why ?

Give a critical insight and evaluation of the literature. explains where is the gap of information on this area, why, and how this paper enhances it. Critically evaluate and compare sources.

Producing a balanced review of the relevant source material, with particular emphasis on current developments.

Concluding your review with a research question and research plan that could be taken forward as the basis for further research on the issue.