Accounting-AW551

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Question One
 
(a) In a summary table compare and contrast the key development factors, cultural dimensions and accounting values of Japan and China as would be predicted under the Hofstede and Gray classification models;
 
(b) Using the Readings/References supplied, identify the CURRENT, key accounting professional characteristics and accounting policies, principles and practices of Japan and China; and
 
(c) In your own words discuss whether you believe these current policies, principles and practices of each of these two countries are CONSISTENT with your original predictions in relation to the accounting values of each country. Provide an explanation for any similarities or differences.
 
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Question 2
 
Read the set reading by Pawan Jain and
 
a) In your own words briefly summarise the key benefits and challenges faced by India in converging with IFRS.
 
b) What impact do you believe these Indian-based Accounting System features will have on the quality of the annual reports of Indian listed companies?
 
Product code: Accounting-AW551
 
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