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What Is Germany's Position with Respect to Accounting Standards Harmonization

Question 59

Multiple Choice

What is Germany's position with respect to accounting standards harmonization?


A) IFRS should be used as long as they conform to directives set by the European Union.
B) German GAAP is not influenced by IFRS.
C) Accounting standard harmonization is of little interest to German accounting regulators.
D) Germany has no mechanism for ensuring that accounting standards are consistent with IFRS.

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