单选题 Which of the following accurately reflects French accounting?

A、 The French have adopted more of an Anglo-Saxon approach to accounting.

B、 A business economics approach to accounting in France has resulted in widespread use of current value accounting.

C、 The effect of tax law is minimal, because tax and book accounting are not allowed to be the same.

D、 The legal tradition in France has had a strong impact on accounting standards and practices.

查看答案

由4m***tu提供分享举报纠错

相关试题

单选题 Which of the following accurately reflects Dutch accounting?

A、Accounting standards tend to be more detailed in the law than is the case in Germany and France.

B、A true and fair view concept is not acceptable due to the strength of the law.

C、There is a tendency to follow a business economics approach to valuation.

D、There is little social reporting for employees since tax law dominates.

查看答案

单选题 The SEC acts in a supervisory capacity over FASB

A、never

B、rarely

C、frequently

D、always

查看答案

单选题 Which of the following pair of countries has similar accounting systems?

A、United States and Australia

B、Japan and Switzerland

C、Sweden and Italy

D、United Kingdom and Germany

查看答案

单选题 The Australian accounting system

A、has rules developed by the EITF

B、focuses more on tax accounting than investor information needs

C、has a strong British influence

D、is more conservative than the Swiss

查看答案

单选题 The British accounting system

A、does not follow a company law regime

B、has its rules created by government agency

C、is not going to adopt the IFRS because of the British pound

D、has its rules created by a self-regulatory organization

查看答案

单选题 Which of the following accurately reflects Swedish accounting?

A、There is a tradition of involvement of the accounting profession in the standard setting process.

B、There are no significant legal requirements due to the adherence to a flexible approach to accounting.

C、Due to the heavy social welfare influence in Sweden, taxes are collected aggressively and tax breaks are not allowed.

D、There is little tax and legal influence.

查看答案

单选题 The British accounting system

A、is based on a macro-economic justification

B、takes a flexible approach

C、has similar tax and book accounts

D、lets security market needs dictate accounting policy

查看答案

单选题 Company law in the Netherlands

A、is based upon English common law.

B、ignores social accounting reporting.

C、was originally based upon the Roman law system

D、follows tax law.

查看答案