Questions from International Accounting


Q: Why is English the leading language of international corporate financial reporting?

Why is English the leading language of international corporate financial reporting?

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Q: One of the original aims of the Seventh Directive was to assist

One of the original aims of the Seventh Directive was to assist with the supervision of multinational enterprises by their host countries. Examine and discuss arguments for and against such a desire f...

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Q: Compare the importance of the influences of Anglo-Saxon accounting and

Compare the importance of the influences of Anglo-Saxon accounting and continental European accounting in Eastern Europe during the 1990s.

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Q: Discuss the choice of national charts of accounts in post-communist

Discuss the choice of national charts of accounts in post-communist Russia and Romania.

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Q: What effect, if any, has harmonization in the European Union

What effect, if any, has harmonization in the European Union had on non-member states in Europe?

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Q: What are the arguments for and against a national accounting plan?

What are the arguments for and against a national accounting plan?

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Q: ‘The UK accountancy profession no longer has any influence on the

‘The UK accountancy profession no longer has any influence on the accounting rules relating to individual financial statements.’ Discuss.

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Q: Compare the composition and the roles of the FRC in the United

Compare the composition and the roles of the FRC in the United Kingdom and the ANC in France.

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Q: Why has the FRC in the United Kingdom decided to converge (

Why has the FRC in the United Kingdom decided to converge (partially but not completely) UK standards for individual companies with IFRS for SMEs?

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Q: Is it useful to regulate, as for example in France,

Is it useful to regulate, as for example in France, the keeping of accounting records, as well as the preparation of financial statements?

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