Find interesting topic under change to IFRS

Proposal (Narrowing Dawn the topic)
This proposal souled be within the affect from change to IFRS.
Purpose: audience understand; we need to answer this question, why this topic is worthily for attention? We need to identify our audience clearly in the introduction.
2The broad research question that will guide the research.
3The method of research that we use (secondary method)
4The significance of this recurs to the audience.

58 academic sources. Must be a credible sources

if there is any thing is not understood please tell me before you start. do not forget((Narrowing Dawn the topic)