Questions from International Accounting


Q: Why might it be expected that there would be more examples of

Why might it be expected that there would be more examples of political lobbying relating to the United States than to any other country?

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Q: Give examples of political lobbying of the IASC/B, explaining

Give examples of political lobbying of the IASC/B, explaining why and how lobbying has increased over the years.

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Q: Discuss the view that political lobbying could and should be reduced by

Discuss the view that political lobbying could and should be reduced by giving preparers more say in the setting of accounting standards.

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Q: Discuss the classification of Japanese accounting in Nobes’ (1998) model

Discuss the classification of Japanese accounting in Nobes’ (1998) model (see Figure 3.4). Which features give rise to this classification, and what have Japanese accounting and its environment in com...

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Q: From your knowledge of Japanese accounting, what characteristics do you think

From your knowledge of Japanese accounting, what characteristics do you think it has in terms of Gray’s (1988) model?

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Q: Why did Chinese accounting develop differently from Eastern European accounting in the

Why did Chinese accounting develop differently from Eastern European accounting in the 1990s?

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Q: Compare and contrast the roles of the JICPA and the AICPA.

Compare and contrast the roles of the JICPA and the AICPA.

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Q: Discuss the causes of differences in financial reporting and its regulation (

Discuss the causes of differences in financial reporting and its regulation (giving relevant examples of the effects) between your own country and Japan.

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Q: ‘Japan is unique, so Japanese accounting is unique.’

‘Japan is unique, so Japanese accounting is unique.’ Discuss.

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Q: Why are some EU companies listed on non-European (especially

Why are some EU companies listed on non-European (especially North American) stock exchanges?

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