Questions from International Accounting

Q: What major contributions to accounting and its terminology have been made historically

What major contributions to accounting and its terminology have been made historically by the following countries: Italy, the United Kingdom, the United States and Japan?

Q: Do international differences in the rules for the calculation of taxable income

Do international differences in the rules for the calculation of taxable income cause accounting differences, or is the influence the other way round?

Q: Discuss the effect that the growth of multinational enterprises has had on

Discuss the effect that the growth of multinational enterprises has had on audit firms.

Q: Why do auditing standards differ internationally?

Why do auditing standards differ internationally?

Q: In what senses can certain aspects of auditing be described as ‘

In what senses can certain aspects of auditing be described as ‘international’?

Q: Discuss to what extent segment reporting is beneficial to different user/

Discuss to what extent segment reporting is beneficial to different user/stakeholder groups.

Q: Discuss the view that IFRS 8 ignores the needs of many stakeholders

Discuss the view that IFRS 8 ignores the needs of many stakeholders.

Q: ‘Research shows that line-of-business reporting is much

‘Research shows that line-of-business reporting is much more useful than geographical segmental reporting.’ Discuss.

Q: Using segment reporting as an example, explain how standard-setters

Using segment reporting as an example, explain how standard-setters could use research when planning to impose extra disclosure requirements.

Q: A number of companies voluntarily prepare segment reports beyond what is required

A number of companies voluntarily prepare segment reports beyond what is required by regulation. Given the difficulties faced by regulators in developing rules for segment reporting, is regulation rea...