"Disclosure Requirements in Cross$-$Border Mergers" Description: Two companies from different countries are planning a merger, but they encounter discrepancies in disclosure requirements and financial reporting practices, leading to communication challenges and uncertainty among stakeholders.

to read and analyze their assigned case study carefully. Encourage them to identify key accounting diversity issues, consider relevant factors influencing accounting practices $($e$.$g$.,$ cultural, economic, legal$),$ and discuss potential implications for financial reporting and decision$-$making.