Download Guided ACCT 564 Midterm Exam plus Final Exam

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Download Guided ACCT 564 Midterm Exam plus Final Exam

 

ACCT 564 Week 4 Midterm Exam (MCQs & Explanatory)


  1. Question : (TCO 1) Which of the following is a reason for a company to make a foreign direct investment?
  2. Question : (TCO 1) Which of the following is NOT a problem caused by accounting diversity?
  3. Question : (TCO 1) Which financial statement is provided by virtually all corporations worldwide?
  4. Question : (TCO 2) Which of the following are differences between IFRS and U.S. GAAP?
  5. Question : (TCO 2) Which of the following items should be included in the cost of property, plant, and equipment under IAS 16?
  6. Question : (TCO 2) What conditions must be met for revenue from the sale of goods to be recognized under IAS 18?
  7. Question : (TCO 2) Which of the following is NOT a share-based payment transaction under IFRS 2?
  8. Question : (TCO 2) Which of the following inventory valuation methods commonly used in the United States is NOT allowed under IAS 2 (Inventories)?
  9. Question : (TCO 3) Which of the following is true with regards to IAS 12, Income Taxes?
  10. Question: (TCO 3) What does the structure of the Codification Database include?
  11. Question : (TCO 1) How does religion influence financial reporting?
  12. Question : (TCO 1) Describe how terminology in financial statements differs across countries.
  13. Question : (TCO 2) Define harmonization and discuss its significance to international financial reporting.
  14. Question : (TCO 2) Discuss the arguments against international convergence of financial reporting standards.
  15. Question : (TCO 3) What is the difference between harmonization and convergence of accounting standards?
  16. Question : (TCO 1) One of the reasons for accounting diversity is inflation. Define inflation and discuss how inflation contributes to accounting diversity.
  17. Question : (TCO 2) What is a principles-based accounting system? Describe how it differs from a rules-based accounting system. Which one do you think results in the more accurate financial statements?

ACCT 564 Week 8 Final Exam (Explanatory)

  1. Question : (TCO 1) What do you think is the most important event in the history of international accounting standards?
  2. Question : (TCO 2) What is the difference between a rules-based accounting standard and a principles-based accounting standard?
  3. Question : (TCO 3) Why was the FASB Codification Project initiated?
  4. Question : (TCO 4) How do you hedge foreign exchange risk? What is the risk in hedging this risk?
  5. Question : (TCO 5) Why is it difficult to analyze foreign financial statements? Describe one of the potential problems in analyzing foreign financial statements.
  6. Question : (TCO 6) What factors are considered in the treatment of foreign source income? Which factor do you think is the most important?
  7. Question : (TCO 7) Describe three transfer pricing methods. Why is it important to accurately determine the transfer price for goods and services?

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