Questions from International Accounting


Q: What is the basis for determining compensation cost in an equity-

What is the basis for determining compensation cost in an equity-settled share-based payment transaction with nonemployees? With employees?

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Q: W hat is the difference in measuring compensation expense associated with stock

W hat is the difference in measuring compensation expense associated with stock options that vest on a single date (cliff vesting) and in installments (graded vesting)?

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Q: How might the liberalization of accounting and auditing services in China result

How might the liberalization of accounting and auditing services in China result in an improved level of investor protection?

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Q: Why does tax law have a strong influence on German accounting?

Why does tax law have a strong influence on German accounting?

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Q: In Year 1, in a project to develop Product X,

In Year 1, in a project to develop Product X, Lincoln Company incurred research and development costs totaling $10 million. Lincoln is able to clearly distinguish the research phase from the developme...

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Q: What are the main external factors that have influenced financial reporting in

What are the main external factors that have influenced financial reporting in Germany in recent years?

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Q: What was the main focus of the GASB’s work in 2009?

What was the main focus of the GASB’s work in 2009?

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Q: “BilMoG is not ‘IFRS light’; instead it is ‘

“BilMoG is not ‘IFRS light’; instead it is ‘German GAAP complex’.” Do you agree? Explain.

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Q: What is the role of the National Banking and Securities Commission in

What is the role of the National Banking and Securities Commission in the area of financial reporting by Mexican companies?

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Q: What is the Professional Mutual Recognition Agreement (PMRA) signed by

What is the Professional Mutual Recognition Agreement (PMRA) signed by NAFTA participants in September 2002?

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