24.141 Financial statements may be distributed and used outside the country of origin for cross-border capital raising purposes or the statements may be accessible from many locations throughout the world via the Internet. GTI strongly recommends that financial statements be prepared using the accounting principles of the country of origin and that appropriate disclosure of such principles be made in the financial statements. This position is consistent with that recommended by professional standards. In the absence of any suitable local standards, it is recommended that financial statements be produced in accordance with IFRS.