1.Provide evidence of the diversity that exists in accounting internationally.
2.Explain the problems caused by accounting diversity.
3.Describe the major environmental factors that influence national accounting systems and lead to accounting diversity.
4.Describe a judgmental classification of countries by financial reporting system.
5.Discuss the influence that culture is thought to have on financial reporting.
6.Describe a simplified model of the reasons for international differences in financial reporting.
7.Categorize accounting differences internationally and provide examples of each type of difference.