Which of the following is true concerning the International Accounting Standards Board?
A) The IASB is an EU institution designed to harmonize accounting standards among EU member countries.
B) The EU has voted to not adopt IFRS issued by the IASB so that it will not hurt its own convergence efforts.
C) The IASB and the FASB of the United States are working closely to harmonize accounting standards.
D) FASB has been ordered by the SEC to not work with the IASB in setting accounting standards.
Question 2
Which of the following is true of export trading companies in the United States?
A) They are like independent distributors that match buyers with buyers.
B) They are prohibited from working with a firm's competitors due to antitrust laws.
C) They must be established independently of the company in order to avoid a conflict of interest.
D) They have been a successful form of export intermediation in recent years.
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