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1、TestBankfChapter1MultipleChoiceQuestions1.Whichofthefollowingvariablesplayaroleinshapingaccountingdevelopmenta.natureofcapitalmarketsb.typeofreptingregimec.typeofbusinessentitiesd.Alloftheabove.e.Bothac.2.Highlevelsoffin
2、ancialdisclosurearegenerallyfoundincountriesa.wherebusinessesraisetheircapitalfromalargediverseinvestcreditgroup.b.wherebusinessesraisetheircapitalfromthegovernment.c.wherethereisalimitednumberofowners.d.wherethesophisti
3、cationofthefinancialcommunityisnotveryhigh.e.wherethecostofpublishingfinancialstatementsishigh.3.Incountrieswherebusinesscapitalneedsareprovidedbyonlyafewverylargebanksa.thelevelofdisclosureinfinancialstatementstendstobe
4、high.b.companiestendtodevotesignificantresourcestomaketheirannualreptsattractive.c.companiestendtouseincomeincreasingaccountingmethods.d.companiestendtounderstatereptedearnings.e.Alloftheabove.4.Whichofthefollowingdoesno
5、taffectacountrysfinancialaccountingientationa.Thelevelofinflation.b.Politicaleconomictieswithothercountries.c.Statusoftheaccountingprofession.d.Qualityofaccountingeducation.e.Alloftheaboveaffectacountrysfinancialaccounti
6、ngientation.5.Incountrieswithmicroientedaccountingsystemstheroleofaccountingisa.toprovideinvestswithinfmationonthetruepositionofcompanies.b.toreflecttheeffectofgovernmenteconomicpoliciesincompanyaccounts.c.toprovideinput
7、sfindustrynationalaccountingrepts.d.todeterminethetaxliabilityofbusinessentities.e.Alloftheabove.6.Whichofthefollowingisnottrueaboutaccountingsroleinamacroientedenvironmenta.toprovideinvestswithinfmationonthetrueposition
8、ofcompanies.b.toreflecttheeffectofgovernmenteconomicpoliciesincompanyaccounts.c.toprovideinputsfindustrynationalaccountingrepts.d.todeterminethetaxliabilityofbusinessentities.e.Alloftheabove.13.Whichofthefollowingisnotty
9、picallyincludedinanaccountingconceptualframewka.astatementofobjectivesoffinancialaccountingb.targetedusersoffinancialstatementsc.limitationsoffinancialstatementsd.licensingcriteriafpublicaccountantse.acteristicsofgoodfin
10、ancialaccounting14.Whichofthefollowingcountrieshaveconceptualframewksfaccountinga.Singapeb.Malaysiac.Indonesiad.Canadae.Alloftheabove15.Identifythebenefit(s)ofclassifyingcountriesaccdingtotheiraccountingsystems.a.Countri
11、escanlearnfromtheaccountingexperiencesofothercountriesintheirgroup.b.Countriescanuseothercountriesintheirgroupasmodelsfsettingstards.c.Globalstardsetterscananticipatethereactiontotheirproposedstards.d.MNCscanplanonthetyp
12、eofdisclosuretheyneedtoprovideinvariouscountries.e.Alloftheabove.16.WhichofthefollowingaccountingpatternsdidMueller[1967]identifyinhispioneeringclassificationstudyonWesternmarketientedeconomiesa.Macroeconomicpatternb.Mic
13、roeconomicpatternc.Independentdisciplineapproachd.Unifmapproache.Alloftheabove17.WhichofthefollowingwasnotamongtheaccountingpatternsidentifiedbyMueller[1967]inhispioneeringclassificationstudyonWesternmarketientedeconomie
14、sa.Macroeconomicpatternb.Independentdisciplineapproachc.Socialistapproachd.Unifmapproache.Microeconomicpattern18.Nobes[1983]classificationstudyhadthefollowingEuropeancountriesinthemacrounifmcontinentaltaxbasedfamily:a.It
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