One governmental body that sets forth building regulations and safety standards is:

Why does German accounting practice differ from IFRS?

A. German accounting rules are much more specific in most areas than IFRS. B. German accounting law is less specific in some respects than IFRS. C. Germany has not adopted a policy on accounting standard harmonization. D. Germany is not interested in foreign direct investment.

Analysis of which of the following factors is carried out in Phase 2 of the international planning process?

A. Company character B. Pricing C. Situation analysis D. Budgets E. Standards