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3. In interational accounting, supranational refers to a. Standards followed in operations b. Accounting for currency transactions c. Standards within jurisdictions and comparisons across jurisdictions d. Standards, guidelines and rules issued by the UN, OECD, IFA, etc. c. None of the above A 4. Financial reporting for foreign operations does not include a. Adjusting for cultural norms b. Converting foreign GAAP to US GAAP c. Converting foreign currency to US dollars d. Performing translation adjustments required to balance the books e. None of the above 5. The text uses the term harmonization. In the lecture this included a. Globalization b. Harmonization c. Convergence d. All of the above c. None of the above