International Financial Reporting A Comparative Approach 3rd Edition Pauline Weetman, Paul Gordon, Clare Roberts - Solutions

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Are there any problems with the IFRS approach to foreign currency translation? (section 16.7)
How will IFRS improve the accounting treatment of foreign currency translation? (section 16.7)
What are the similarities and differences of US, Japan and EU countries when compared to each other and to IFRS? (sections 16.7.3, 16.7.4, 16.7.5)
How does IFRS deal with the problem of foreign currency translation? (section 16.7.2)
What are the main problems in foreign currency translation? (section 16.7.1)
Are there any problems with the IFRS approach to segment reporting? (section 16.6)
How will IFRS improve the accounting treatment of segment reporting? (section 16.6)
What are the similarities and differences of US, Japan and EU countries when compared to each other and to IFRS? (sections 16.6.3, 16.6.4, 16.6.5)
How does IFRS deal with the problem of defining and reporting segments? (section 16.6.2)
What are the main problems in defining and reporting segments? (section 16.6.1)
Are there any problems with the IFRS approach to associates and joint ventures? (section 16.5)
How will IFRS improve the accounting treatment of associates and joint ventures? (section 16.5)
What are the similarities and differences of US, Japan and EU countries when compared to each other and to IFRS? (sections 16.5.3, 16.5.4, 16.5.5)
How does IFRS deal with the problem of defining and reporting associates and joint ventures?(section 16.5.2)
What are the main problems in defining and reporting associates and joint ventures? (section 16.5.1)
Are there any problems with the IFRS approach to accounting for goodwill? (section 16.4)
How will IFRS improve the accounting treatment of goodwill? (section 16.4)
What are the similarities and differences of US, Japan and EU countries when compared to each other and to IFRS? (sections 16.4.3, 16.4.4, 16.4.5)
How does IFRS deal with the problem of defining and measuring goodwill? (section 16.4)
What are the main problems in defining and measuring goodwill? (section 16.4)
Are there any problems with the IFRS approach to acquisitions and uniting of interests?(section 16.3)
How will IFRS improve the accounting treatment of acquisitions and uniting of interests?(section 16.3)
What are the similarities and differences of US, Japan and EU countries when compared to each other and to IFRS? (sections 16.3.3, 16.3.4, 16.3.5)
How does IFRS deal with the problem of defining an acquisition and a uniting of interests?(section 16.3.2)
What are the main problems in defining an acquisition and a uniting of interests? (section 16.3.1)
Are there any problems with global harmonization based on the IFRS definition of a group?(section 16.2)
How will IFRS improve harmonization of definition of a group? (section 16.2)
What are the similarities and differences of US, Japan and EU countries when compared to each other and to IFRS? (sections 16.2.3, 16.2.4, 16.2.5)
How does IFRS define a group? (section 16.2.2)
What are the main problems in defining a group for consolidated financial statements?
What are the benefits and limitations of selecting a specific item of disclosure for comparative study in academic research? (section 15.7.3)
What are the benefits and limitations of using a purpose-designed disclosure checklist in academic research? (section 15.7.3)
What are the limitations of using published surveys in academic research? (section 15.7.1)
How do published surveys help in the design of academic research into transparency and disclosure? (section 15.7.1)
What kind of information is contained in remuneration reports? (section 15.6)
Why are remuneration reports seen as an important item for inclusion in corporate annual reports? (section 15.6)
Is CSR reporting likely to be effective in achieving the aim of improving CSR? (section 15.5.3)
What has been shown by comparative research studies of economic and social disclosures?(section 15.5.2)
What actions are recommended by the European Commission in the development of CSR reports? (section 15.5.1)
What is the evidence from specific countries that suggests diversity in reporting will continue to be seen in management reports? (sections 15.4.2 to 15.4.6)
What does the EU Modernisation Directive recommend about management reports? (section 15.4.1)
How is internal control over financial reporting achieved and described to shareholders?(section 15.3.5)
What are the benefits and problems of ‘non-GAAP’ pro-forma financial statements? (section 15.3.4)
What are the problems for companies in reporting forward looking information? (section 15.3.3)
Why is market risk disclosure regarded as important by the SEC? (section 15.3.2)
What are the main contents of the MD&A? (section 15.3.1)
What is the purpose of the MD&A in US annual reporting? (section 15.3.1)
Why might a regulator’s definition of ‘transparency’ differ from that of (a) a preparer of accounts; (b) an academic researcher? (section 15.2)
What does ‘transparency’ mean? (section 15.2)
Describe the relative advantages and disadvantages of each of the methods identified above.(section 14.8)
Describe each of the main methods that a company could adopt when reporting to its foreign users. (section 14.8)
If you wanted to test empirically for the factors that affect a company’s choice of where to list, how would you go about getting the information you needed? What problems do you think you would encounter? (section 14.6)3
What does the empirical research tell you about the factors that affect a company’s choice of where to list? (section 14.6)
What is the empirical evidence of foreign listing behaviour in the US? (section 14.5.3)
What is the empirical evidence of foreign listing behaviour on UK stock markets? (section 14.5.2)
What are likely to be the main additional indirect costs incurred by a company seeking a listing on a foreign stock market? (section 14.4.4)
What are likely to be the main additional direct costs incurred by a company seeking a listing on a foreign stock market? (section 14.4.4)
If a company wanted to trade its shares in the US, what alternative methods are available to it? What would you advise it to do? (section 14.5.3)
Which types of companies are particularly likely to seek a listing on a foreign stock market?(section 14.4)
What actions might a company have to take to ensure that it maintains a large active shareholder base in a foreign country? (section 14.4)
Why do companies list on foreign stock markets? (section 14.4)
Describe the reasons there are for believing that the demand for foreign equities will continue to increase over the next few years. (section 14.4)
Describe the reasons there are for believing that the number of companies listing on foreign stock markets is likely to increase over the next few years. (section 14.3)
Identify and describe the alternative investment strategies an investor can adopt when deciding which shares to invest in and, in each case, describe the role and use of financial statement information. (section 14.2)
Describe the composition of the optimal portfolio that an investor can invest in and describe how they might go about investing in a suitable portfolio. (section 14.2)
Why might investors wish to invest in foreign companies? (section 14.2.1)
What may be learned from disclosure studies of Chinese companies reporting in Hong Kong?(section 13.10.3)
Is it likely that comparability studies may continue to help foreign users to understand accounting information produced by Chinese companies? (section 13.10.2)
How might China be located within the classification studies reported in Chapter 4? Why has it not appeared in such classification studies previously? (section 13.10.1)
Why is the location of Hong Kong China in accounting classification studies likely to remain different from that of mainland China? (sections 13.8 and 13.9)
Identify the key features supporting a conclusion that secrecy is a characteristic of Chinese accounting. (section 13.9.4)
Identify the key features supporting a conclusion that conservatism is not a dominant characteristic of Chinese accounting. (section 13.9.3)
Identify the key features supporting a conclusion that uniformity, rather than flexibility, is a dominant characteristic of Chinese accounting. (section 13.9.2)
Identify the key features supporting a conclusion that strong statutory control is a characteristic of Chinese accounting. (section 13.9.1)
What are the most difficult problems facing accounting in China if it seeks full harmonization with the IASB standards? (sections 13.6 and 13.7)
What explanations may be offered for these differences from IASB standards, in terms of the institutional factors described in the chapter? (section 13.6)
For each of the areas of departure which you have identified, describe the treatment required or applied in China and identify the likely impact on net income and shareholders’ equity of moving from Chinese accounting practice to the relevant IASB standard. (section 13.6)
In which areas does accounting practice in China depart from that set out in International Accounting Standards? (section 13.6)
How do the external influences on accounting practice in China compare to those described in Chapter 4? (section 13.5)
Which institutional factors are most likely to influence Chinese accounting practice?(section 13.4)
How does the accounting profession in China compare to the descriptions given in Chapter 4?(section 13.4.5)
How does the corporate financing system of China compare to the descriptions given in Chapter 1? (section 13.4.4)
How does the taxation system of China compare to the descriptions given in Chapter 4?(section 13.4.3)
To what extent does the current reform in the business environment of China provide clues as to possible influences on accounting practices? (section 13.4)
To what extent does the business environment of China under the communist regime provide clues as to possible influences on accounting practices? (section 13.4)
How does the political and economic system of China fit into the classifications described in Chapter 4? (section 13.4)
How did accounting in China develop between 1992 and 2000 to meet the requirements for becoming a member of the World Trade Organization? (section 13.3.3)
Why has accounting in China become of wider interest to western business since the early 1980s? (sections 13.3.2 and 13.3.3)
What are the aspects of accounting in China between 1949 and 1980 that may give particular problems in applying western-based international accounting standards? (sections 13.3.1 and 13.3.2)
What are the most difficult problems facing accounting in Japan as it seeks further harmonization with the IASC Core Standards programme? (section 12.6)
What explanations may be offered for these departures from IASs, in terms of the institutional factors described in the chapter? (section 12.4)
For each of the issues identified above:● Describe the treatment prescribed in Japanese GAAP.● Identify the likely impact on income and shareholders’ equity of moving from Japanese GAAP to the relevant IFRS. (section 12.6)
In which areas does accounting practice in Japan depart from that set out in International Financial Reporting Standards? (section 12.6)
How do the external influences on accounting practice in Japan compare to those described in Chapter 4? (section 12.5)
Which institutional factors are most likely to influence Japanese accounting practice?(section 12.4)
How does the accounting profession in Japan compare to the descriptions given in Chapter 4?(section 12.4.5)
How does the corporate financing system of Japan compare to the descriptions given in Chapter 4? (section 12.4.4)
How does the taxation system of Japan compare to the descriptions given in Chapter 4?(section 12.4.3)
How does the legal system of Japan fit into the classifications described in Chapter 4?(section 12.4.2)
How does the political and economic system of Japan fit into the classifications described in Chapter 4? (section 12.4.1)

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International Financial Reporting A Comparative Approach 3rd Edition Pauline Weetman, Paul Gordon, Clare Roberts - Solutions

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