plz answer true or false only

1/ \{ Exchange rate - process of expressing amounts stated in a foreign currency in the currency of the reporting entity by using an appropriate exchange rate. 2/{ \} The benefits of listing on a foreign stock Global Capital Markets include, financial benefits associated with a reduced cost of capital, marketing and public relations benefits, political benefits and employee relations benefits. 3/ \{ ) In the Multinational Corporation, the different attitudes of management, ethnocentric-emphasis on own nation-home-country oriented. 4/ \& I Spot Rate, Rate at which currencies can be exchanged at some future date. 5/ \{ F Forward Exchange Contract Rate at which currencies can be exchanged today. 6/ \{ \} Forward or Future Rate A Contract to exchange currencies of different countries on a stipulated future date, at a specified rate (the forward rate). 7/{ \} International accounting is it focuses on the accounting issues unique to multinational corporations 8/{ \} International accounting it is not focuses on the accounting issues encountered by multinational companies engaged in international trade and making foreign direct investments. 9/ \{ \} Cash Flow Hedge means hedging cash flows for future transactions that have not yet occurred or for which there are no firm commitments 10/ \{ \} Lack of Harmonization or lack of convergence of accounting standards may necessarily lead to financial statements for international comparison due to factors specific to the nation such as culture 11/ f I IFRS 1 requires an entity to comply with each IFRS effective at the reporting date of its first IFRS financial statements. 12/ \{ The German Commercial Code contains most of the country's financial reporting principles, which include the general accounting and auditing rules applicable to all companies 13/ \{ I In the perform period the aim of the accounting system in China was to help the government plan its economic activities and manage the various government funds 14/ \{ The Market continues to act as the accounting regulator in order to retain political control 15/ \{ ) Traditionally, Germany used a system of independent institutional oversight