Questions from International Accounting

Q: On October 3, 2000, E-centives, incorporated in

On October 3, 2000, E-centives, incorporated in the United States, made an initial public offering on the Swiss Stock Exchange’s New Market. The company raised approximately US$40 mi...

Q: Outsourcing, especially from vendors located abroad, has become a politically

Outsourcing, especially from vendors located abroad, has become a politically sensitive issue, especially in the United States. Do you think this argument has merit? What are the consequences of this...

Q: The chapter discusses the objectives of investororiented markets: investor protection and

The chapter discusses the objectives of investororiented markets: investor protection and market quality. Transparent financial reporting is important for achieving these objectives. What is transpare...

Q: Why are multinational corporations increasingly being held accountable to constituencies other than

Why are multinational corporations increasingly being held accountable to constituencies other than traditional investor groups?

Q: The Outlook section in Daimler’s 2008 annual report may be found at

The Outlook section in Daimler’s 2008 annual report may be found at http://ar2008.daimler. com/daimler/annual/2008/gb/English/pdf/ 04_DAI_AR2008_Management-Report.pdf (pp. 82–87). Required: Provide...

Q: Exhibit 5-1 presents the business-segment and geographic-

Exhibit 5-1 presents the business-segment and geographic-segment information of Lafarge, a French company that uses International Financial Reporting Standards (IFRS) in it consolidated financial stat...

Q: Exhibit 5-2 presents the employment disclosure of Roche.

Exhibit 5-2 presents the employment disclosure of Roche. Required: a. How do the employment levels compare between the periods presented? Where are Roche’s employees located? b. W...

Q: Exhibit 5-3 presents the safety and environmental disclosure of Roche

Exhibit 5-3 presents the safety and environmental disclosure of Roche. Required: Comparing the three years: (1) Which measures show an improved record of safety and environmental protection? (2)...

Q: Exhibit 5-4 presents the independent assurance report on Roche’s sustainability

Exhibit 5-4 presents the independent assurance report on Roche’s sustainability reporting. The auditor’s engagement was carried out “in accordance with International Standards on Assurance Engagements...

Q: Corporate social responsibility (CSR), as practiced by business, means

Corporate social responsibility (CSR), as practiced by business, means many different things. Consider the following: “At one end of the broad span of CSR lie corporate policies that any wellrun compa...