UNIVERSITAS PENDIDIKAN NASIONAL DENPASAR

FAKULTAS EKONOMI DAN BISNIS

PROGRAM STUDI AKUNTANSI

MATA KULIAH : INTERNATIONAL CONTEMPORER ACCOUNTING

DOSEN : GINE DAS PRENA,SE,M.SI,AK,CA,CSRS,CSRA,CMA,CFMA,CAPM,CMA,CPA
SIFAT SOAL : OPEN ALL MEDIA
NOTIFIKASI :
1. Subbmision Task via Google Class Room : zif6ult
2. Deadline at FRIDAY 31 DECEMBER 2021 , 03.00 PM WITA

3. Describe about (Subject,Name and NIM) at the SUBJEK at GOOGLE CLASS ROOM
4. Do the Absence at exam schedule

QUESTION

1. What is the difference between consolidated and individual company financial statements?
2. What is the difference between voluntary disclosure and mandatory disclosure?
*Provide at least two explanations for the differences in managers’ voluntary disclosure practices?
*Provide at least two explanations for the differences in managers’ mandatory disclosure
practices?
3. What is triple-bottom-line reporting, and why is it a growing trend among large multinational
corporations? There are now few requirements for this type of reporting. Is more regulation
necessary? Why or why not?
4. From the perspective of a securities market regulator, is more required disclosure always better
than less? Why or why not?
5. Why are forecasts of revenues and income relatively uncommon?

GOOD LUCK