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Business English Exercises
 

International accounting standards (1)

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Home > Teaching Business English > Business English Lessons, Advanced Level # 199
Technology licensing test answers printable business worksheets International accounting standards (2)

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international accounting standards question 1
With the activities and interests of investors, lenders and companies becoming increasingly global, the Securities and Exchange Commission is increasing its involvement in a number of forums to develop a globally accepted, high quality financial reporting ..........


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international accounting standards question 2
Our efforts, at both a domestic and international level, consistently have been based on the view that the only way to achieve fair, liquid and efficient capital markets worldwide is by providing investors with information that is ........., transparent and reliable.


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international accounting standards question 3
That is why we have pursued a dual objective of upholding the quality of financial reporting domestically, while encouraging ......... towards a high quality global financial reporting structure internationally.


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international accounting standards question 4
Over the last two decades, the global financial ......... has undergone a significant transformation.


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international accounting standards question 5
These developments have been ........., in part, to dramatic changes in the business and political climates, increasing global competition, the development of more market-based economies, and rapid technological improvements.


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international accounting standards question 6
Our efforts to develop a global financial reporting structure have been guided by the ......... principle underlying our system of regulation — pursuing our mandate of investor protection by promoting informed investment decisions through full and fair disclosure.


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international accounting standards question 7
In 1988, we issued a policy statement that noted that all securities regulators should work together ........., to create sound international regulatory systems that will enhance the vitality of capital markets.


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international accounting standards question 8
Currently, issuers wishing to access capital markets in different jurisdictions must comply with the requirements of each jurisdiction, which differ in many ..........


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international accounting standards question 9
Throughout this effort, we have been ......... in advocating that capital markets operate most efficiently when investors have access to high quality financial information.


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international accounting standards question 10
While the accounting standards used must be high quality, they also must be supported by an infrastructure that ensures that the standards are ......... interpreted and applied, and that issues and problematic practices are identified and resolved in a timely fashion.


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