Read Sections $6$ and $7.$ The authors focus on differences in financial reporting in a global business environment, but their scope is limited to financial accounting and external stakeholders. Management accounting considerations are absent$.$ Within organizations, it is common practice for top management to evaluate divisions and division management using metrics such as Net Income, EBITDA, and Return on Equity $($ROE$).$ These evaluations influence investment and disinvestment decisions, performance assessment, executive compensation, bonuses, and intradivisional comparisons. Global, Inc. is a U$.$S$.$ corporation with divisions in the United States, Japan, India, and Europe. Explain why Global, Inc. should require their divisions in Japan, India, and Europe to prepare internal reports for corporate headquarters in the U$.$S$.$ using FASB standards.