The global integration of capital markets ________.
A) is a major force leading to the convergence of accounting standards
B) is a counterforce to regional political and economic harmonization
C) is being led by the strengthening of worldwide unions rather than investors
D) highlights the importance of maintaining differences in accounting worldwide
Question 2
The accounting principle that relates to more, rather than less, extensive footnotes in reports is known as ________.
A) secrecy
B) measurement
C) conservatism
D) transparency
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