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right or wrong. fair or unfair. 12- Which of the following is not a reason one set of international accounting standards are needed? multinational corporations mergers and acquisitions information technology all of these are reasons one set of international accounting standards are needed. 13-Stockholders’ equity is decreased by all of the following except expenses. dividends. sales of stock. net losses. 14-The concern about international companies adopting SOX-type standards centers on the governing authorities. comparability. cost-benefit analysis. ethics issues. 15- The private sector organization involved in developing accounting principles is the