Questions and Answers of Comparative International Accounting 14th

Explain the various types of gains and losses included in OCI? Is it possible to identify a principle behind this?
Are intangible assets recognised sufficiently under IFRS and US rules?
Explain how the scope of things included in consolidated statements has gradually grown over time under IFRS and US GAAP.
Compare, as between US GAAP and IFRS, the calculation and treatment of goodwill on consolidation.
How has financial reporting been affected by major political and economic events in the world since the end of the Second World War?
Explain how IFRS for SMEs differs from full IFRS. In your opinion, does it differ enough?
Discuss the advantages and disadvantages, for a country such as Germany, that would follow from requiring or permitting companies to apply IFRS in their individual financial statements.