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P Flag question in order to analyze and understand whether the accounting systems across countries are converging or not, such study is: Select one: :

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P Flag question in order to analyze and understand whether the accounting systems across countries are converging or not, such study is: Select one: : a. internationalization b. development c. globalization d. classifications P Flag question the factors that influence the accounting practice include: Select one: a. taxation system b. all choices are correct c. legal system d. educational system Accounting focuses on economic substance in: Select one: a. none of the these answers is correct answer b. code law countries c. civil law countries d. common law countries, the accounting topic that deals with international financial reporting issues is: Select one: : a. None of the above answers is correct answer b. Management accounting c. Accounting information systems (AIS) d. International accounting P Flag question The legal system in which the laws develop on a case-by-case basis is: Select one: a. Code law b. all the choices are incorrect c. parliamentary law d. Common Law which of the following factors contributes to the importance of international accounting Select one: a. accounting differences across countries b. the need for cross boundaries comparison of financial statements c. all of these chooses are correct answers d. the legacy of accounting is initially international removing the restrictions on foreign investments in the financial markets is called: Select one: : a. global competition b. international accounting c. internationalization of capital markets d. financial innovations According to Choi and Meek's 'International Accounting', earnings are supposed to be more opaque..... Select one: a. in UK comparing to France b. in common-law legal system countries c. none of these answers is correct answer d. in France comparing to UK the investigation of the relationships between accounting values and cultural dimensions suggests that the relationship between 'flexibility' and 'individualism' is: Select one: : a. positive b. no relationship c. none of these answers is correct answer d. negative

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