Questions from International Accounting

Q: Imagine that you are a financial analyst used to US or IFRS

Imagine that you are a financial analyst used to US or IFRS company statements; what difficulties would be met when assessing Japanese companies?

Q: Explain how IFRS for SMEs differs from full IFRS. In your

Explain how IFRS for SMEs differs from full IFRS. In your opinion, does it differ enough?

Q: Suggest reasons for the adoption or non-adoption of IFRS for

Suggest reasons for the adoption or non-adoption of IFRS for SMEs in China, France, Japan, South Africa and the United States.

Q: From this and earlier chapters, explain how financial reporting profit can

From this and earlier chapters, explain how financial reporting profit can differ from taxable income, and how this varies internationally.

Q: Why is auditor independence a problem in Central and Eastern Europe?

Why is auditor independence a problem in Central and Eastern Europe?

Q: Why, and to what extent, has post-Communist Romania

Why, and to what extent, has post-Communist Romania adopted Anglo-Saxon rather than French-style corporate financial reporting?

Q: Which was more successful at harmonization until 2001: the IASC or

Which was more successful at harmonization until 2001: the IASC or the European Union?

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 and China in the 1990s.

Q: ‘The EU Seventh Directive was a much more useful harmonizing tool

‘The EU Seventh Directive was a much more useful harmonizing tool than the Fourth Directive was.’ Discuss.

Q: To what extent did the EU Seventh Directive harmonies consolidation accounting between

To what extent did the EU Seventh Directive harmonies consolidation accounting between Germany and the United Kingdom?