Questions from International Accounting


Q: Do the accounting classifications suggest that there is or was such a

Do the accounting classifications suggest that there is or was such a thing as Anglo- Saxon accounting?

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Q: To what extent have the accounting classifications become irrelevant because of international

To what extent have the accounting classifications become irrelevant because of international harmonization?

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Q: To what extent is differing national culture relevant to an understanding of

To what extent is differing national culture relevant to an understanding of the causes of accounting differences and therefore to the process of classification of countries?

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Q: How would you judge the relative success of attempts to provide classifications

How would you judge the relative success of attempts to provide classifications in comparative international accounting?

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Q: Which are the top three countries in respect of each of:

Which are the top three countries in respect of each of: (a) Share of the world’s top 100 companies. (b) Number of qualified accountants. (c) Market capitalization of stock exchange? Why is the answer...

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Q: Which of the main models of international classification of accounting do you

Which of the main models of international classification of accounting do you prefer? Explain your reasoning.

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Q: Distinguish between harmony, harmonization and standardization.

Distinguish between harmony, harmonization and standardization.

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Q: Distinguish between de jure standardization and de facto standardization, giving examples

Distinguish between de jure standardization and de facto standardization, giving examples of how one or both of them can be achieved.

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Q: The countries listed below are not covered in any detail in the

The countries listed below are not covered in any detail in the textbook. Which of the six ‘vital’ countries (see Section 4.3.1) does each most closely resemble so far as accounting and corporate fina...

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Q: What arguments are there against the process of international harmonization of accounting

What arguments are there against the process of international harmonization of accounting?

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