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9/2/2011 · International Accounting Chapter 2: Worldwide Accounting Diversity 1. What are the two most common methods used internationally for the order in which assets are listed on the balance sheet? Which of those two methods is most common in North America? In Europe? Companies in North America commonly present assets in order of liquidity, beginning with cash; companies in Europe commonly …

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International Capital Markets 14 Outline of the Book 14 Summary 15 Questions 16 Exercises and Problems 17 Case 1-1: Besserbrau AG 19 Gase 1-2: Vanguard International Growth Fund 20 References 22 Chapter 2 Worldwide Accounting Diversity 23 Introduction 23 Evidence of Accounting Diversity 24 Reasons for Accounting Diversity 28

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jectives and End-of-Chapter Exercises and Problems Learning Objective Knowledge Comprehension Application Analysis Synthesis Evaluation 1. Discuss why corporations invest in debt and share securities. Q12-1 E12-1 2. Explain the accounting for debt investments. Q12-2 Q12-3 Q12-4 BE12-1 DI12-1 E12-2 E12-3 P12-1A P12-2A P12-1B P12-2B 3.

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