Referencing Styles : Harvard We are required to research a specific issue around an IFRS project. In our own words we need to write a memo to our colleague at the accounting firm for which we work (this is just pretend, need to use our imagination to make up a name and letterhead for your accounting firm) explaining the issues and possible implications for clients. We are also required to write a short letter to a client of the firm who is affected by the IFRS PROJECT (again we need to make up a client for whom the issue would be relevant and address the letter to its CEO who we also need to make up and who may not be an accountant). There were a number of issued raised in the post implementation review (PIR) of IFRS 3 so this assignment only focuses on one:- subsequent accounting for goodwill. the memo to our colleagues in the accounting firm should be no more than 1100 words and should use technical language that accountants could reasonably be expected to understand. The letter to the client should be about 600 words and non technical language and written specifically for their needs. Also I have attached a assignment question. Which is on page 3 of the pdf file. Please follow the instruction in relation to things to be included in the memo.