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Which of the Following Accurately Reflects German Accounting

Question 24

Multiple Choice

Which of the following accurately reflects German accounting?


A) Tax law is influential, because annual accounts are the basis for tax accounts.
B) The stock market is the major source of funding in Germany, so accounting reflects the needs of investors.
C) The Germans influenced the 4th Directive of the European Union through the introduction of the true and fair view.
D) German companies depart from historical cost through widespread use of current value accounting.

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