5-within the context of accounting harmonization, IOSCO stands for: A- International Organization of Securities Commissions B- International Organization of Standardization Committee C- Both a and b D- None of the above answers is correct answer 6- The international equivalent of the American FASB is: A-IOSCO B-IASB C- IFAC D- None of the above answers is correct answer 7- Forecasting a firm's prospects based on an assessment of a firm's business strategy, accounting policy, and its financial analysis, and arriving at an estimate of the firm's value', is: A- Prospective Analysis B- Strategy Analysis C- Both a and b D- None of the above answers is correct answer 8- "Getting to know a company and its competition in relation to its economic environment', is: A- Prospective Analysis B- Strategy Analysis C-Both a and b D- None of the above answers is correct answer 9- The exchange rate that is prevailing at the date of preparing the financial statements', is: A- Historical exchange rate B- Current exchange rate C- Both a and b D- None of the above answers is correct