Q1- Evaluate how Gray's accounting values are useful in understanding accounting practices of countries you are familiar with.

Q2- Explain using examples the importance of understanding "earnings management" or "creative accounting" in international contexts.

Q3- Discuss how international accounting is useful for the accounting profession and your professional career. Use examples and evidence to support your answer.

Q4- Differentiate between the "substance over form" or principles-based approach and the rules-based legalistic approach in developing accounting standards. Use evidence from countries you are familiar with to support your answer.