Bundestag Study guides, Class notes & Summaries
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International Accounting 3rd Ed By Doupnik - Test Bank
- Exam (elaborations) • 216 pages • 2023
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Chapter 03 
International Convergence of Financial Reporting 
 
Multiple Choice Questions 
 
	1.	According to Sir Bryan Carsberg, former IASC Secretary-General, what is the most significant cost of accounting diversity? 
	A)	The time expended by accountants to create multiple sets of financial statements conforming to different national standards 
	B)	The cost of the IASB to regulate compliance with many national accounting standards 
	C)	The reduction in effectiveness of the international m...
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