Studying international differences and classifications modelling are core areas for international accounting that have been witnessing a lot of significant development over recent years. Nobes (1998) proposes a model to explain the international differences in accounting practices, followed by a recent article in 2013 that discusses the future of international difference at the IFRS era. Discuss this proposal and comment on Nobes (2013) Reference: Nobes, C. (1998). Towards a general model of the reasons for international differences in financial reporting, Abacus, 34(2), 162-187. Nobes, C. (2013). The continued survival of international differences under IFRS. Accounting and business research, 43(2), 83-111