Can you help me with this question with apa format and reference.

Can you help me with this question with apa format and reference..

Multinational corporations operating in many countries may earn more than half of their revenues outside of the United States. Because of national differences, the

financial accounting standards applied to the accounting data reported by these

multinational companies often vary significantly from country to country. This has

necessitated the demand for global financial reporting to improve multinational

commerce.

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Can you describe the materiality effect in accounting?

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