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Accounting in the International Business Opening Case Chinese Accounting Introduction Country Differences in Accounting Standards Relationship between Business and Providers of CapitalNational and International Standards Lack of ComparabilityManagement Focus The Consequences of Different Accounting Standards Multinational Consolidation and Currency Translation Management Focus Novartis Joins the International Accounting Club Consolidated Financial StatementsAccounting Aspects of Control Systems Exchange Rate Changes and Control SystemsChapter Summary Critical Thinking and Discussion Questions Research Task Closing Case Adopting International Accounting Standards |