International Ethics Standards Board for Accountants

Discussion Question 1: The International Ethics Standards Board for Accountants is attempting to implement an international standard of ethics: the Code of Ethics for Professional Accountants. Do you think that a global standard of ethical conduct can be effective for accountants since countries have such different religions and governments and cultures?

Discussion Question 2: The lecture refers to the debate between principles-based GAAP and rules-based GAAP. Which do you think is more effective in promoting transparent financial reporting? Why?

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APA

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