complexity and diversity of international accounting

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Assignment Instructions

This assignment will provide you an appreciation for some of the complexity and diversity of situations and issues related to international accounting. Respond to the following questions.Your paper should be no less than 400 words and no longer than 800 words and be compliant with all APA composition and referencing requirements.

Question 1:

The New York Stock Exchange (NYSE) provides a list of non-U.S. companies listed on the exchange on its Web site. Review “International Listing: Documents and Reports” given in the resources.

  1. Determine the number of foreign companies listed on the NYSE and the number of countries they represent.
  2. Determine the five countries with the largest number of foreign companies listed on the NYSE.
  3. Speculate why non-U.S. companies might want their shares listed on the NYSE.
Question 2:

The objective of convergence between International Financial Reporting Standards (IFRS) and U.S. Generally Accepting Accounting Principles (GAAP) is no longer a priority for the IASB. Discuss the possible reasons for, and the consequences of, the IASB’s above decision.

Other Requirements

Your paper should meet the following requirements:

  • Written communication: Written communication is free of errors that detract from the overall message.
  • APA formatting: Resources and citations are formatted according to current APA style and formatting.
  • Length of paper: 400–800 typed, double-spaced pages.
  • Font and font size: Times New Roman, 12 point.


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