以下是引用wzaina在2009-3-6 11:36:00的发言：
LOS a: Discuss the most important issues, such as the information problem, that arise when investing internationally.
Q1. Which of the following methods of business combinations is the generally preferred method under International Accounting Standards (IAS)?
A) Purchase method.
B) Proportional consolidation method.
C) Pooling method.
Q2. Which of the following items is least likely to have major differences between national accounting standards and International Accounting Standards (IAS)?
A) Consolidation.
B) Revenue.
C) Employee benefits.
Q3. Which of the following methods is NOT a valid method of accounting for goodwill?
A) Fully deducted against equity immediately.
B) Subject to a monthly impairment test.
C) Amortized over a specified period of time.
Q4. Consider the following statements regarding differences between U.S. and international accounting standards:
Statement 1: The IASB and FASB hope to eliminate most differences between U.S. and foreign accounting by 2010.
Statement 2: The U.S. accounting standards require the immediate expensing of share-based compensation, but international standards in some cases allow for a delay in expensing.
Statement 3: U.S. standards for consolidation allow for a variable interest model, while international accounting for consolidation revolves around the concept of control.
Which statement is least accurate?
A) Statement 3.
B) Statement 1.
C) Statement 2.
Q5. Blair Kennedy, CFA, investment director for Sable Capital, is discussing some of the company’s international investments with a client and mentions the “information problem.” Kennedy is most likely referring to:
A) inconsistencies in financial statements from one country to another.
B) complexities inherent in adjusting financial statements to reflect different exchange rates.
C) the difficulty her U.S. analysts have in determining how cultural differences affect investment strategy.
发表于 2009-5-19 13:46
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