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

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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.

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单选题 If interested parties believe a company reporting is not complying with the Netherlands law, they complain to

A、NIVRA

B、the World Court

C、the European Union

D、the Enterprise Chamber of the Court of Justice

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单选题 The SEC acts in a supervisory capacity over FASB

A、never

B、rarely

C、frequently

D、always

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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.

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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

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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.

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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

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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

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