레이블이 What Are International Accounting Standards인 게시물을 표시합니다. 모든 게시물 표시
레이블이 What Are International Accounting Standards인 게시물을 표시합니다. 모든 게시물 표시

2013년 11월 29일 금요일

오후 11:58

By Eugenia Finnie

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About 'international accounting standards download'|Chartered Institute of Management Accountants (UK)







About 'international accounting standards download'|Chartered Institute of Management Accountants (UK)








Ａｆｔｅｒ               ｙｅａｒｓ               ｏｆ               ｕｎｄｅｒｇｒａｄｕａｔｅ               ａｎｄ               ｐｏｓｔ               ｇｒａｄｕａｔｅ               ｓｔｕｄｙ               ｙｏｕ               ａｒｅ               ｎｏｗ               ｒｅａｄｙ               ｔｏ               ｂｅｇｉｎ               ｙｏｕｒ               ｃａｒｅｅｒ               ａｓ               ａ               Ｋａｎｓａｓ               Ｃｅｒｔｉｆｉｅｄ               Ｐｕｂｌｉｃ               Ａｃｃｏｕｎｔａｎｔ.

Ｈｏｗｅｖｅｒ,               ｂｅｆｏｒｅ               ｙｏｕ               ｃａｎ               ｐｒａｃｔｉｃｅ               ａｓ               ａ               ＣＰＡ               ｙｏｕ               ｗｉｌｌ               ｎｅｅｄ               ｔｏ               ｑｕａｌｉｆｙ               ｆｏｒ,               ｓｉｔ               ｆｏｒ,               ａｎｄ               ｐａｓｓ               ｔｈｅ               Ｋａｎｓａｓ               ＣＰＡ               Ｅｘａｍ.

Ｔｏ               ｄｏ               ｔｈｉｓ               ｙｏｕ               ｗｉｌｌ               ｎｅｅｄ               ｔｏ               ａｒｍ               ｙｏｕｒｓｅｌｆ               ｗｉｔｈ               ｓｏｍｅ               ｂａｓｉｃ               ｉｎｆｏｒｍａｔｉｏｎ               ａｂｏｕｔ               ｗｈｅｒｅ               ａｎｄ               ｈｏｗ               ｔｏ               ａｐｐｌｙ,               ｗｈａｔ               ｔｏ               ｓｔｕｄｙ,               ａｎｄ               ｗｈａｔ               ｔｏ               ｅｘｐｅｃｔ               ｏｎ               ｔｈｅ               ｄａｙ(ｓ)               ｏｆ               ｙｏｕｒ               ｅｘａｍ.

Ｌｕｃｋｉｌｙ               ｔｈｉｓ               ａｒｔｉｃｌｅ               ｃｏｎｔａｉｎｓ               ｅｖｅｒｙｔｈｉｎｇ               ｔｈａｔ               ｙｏｕ               ｎｅｅｄ               ｔｏ               ｋｎｏｗ               ａｂｏｕｔ               ｔａｋｉｎｇ               ｔｈｅ               Ｋａｎｓａｓ               ＣＰＡ               Ｅｘａｍ.

Ｋａｎｓａｓ               Ｂｏａｒｄ               ｏｆ               Ａｃｃｏｕｎｔａｎｃｙ               
               Ｌａｎｄｏｎ               Ｓｔａｔｅ               Ｏｆｆｉｃｅ               Ｂｕｉｌｄｉｎｇ               
               900               ＳＷ               Ｊａｃｋｓｏｎ,               Ｓｕｉｔｅ               556               
               Ｔｏｐｅｋａ,               ＫＳ               66612-1239               
               (785)               296-2162               ｐｈｏｎｅ               ｎｕｍｂｅｒ               
               (785)               291-3501               ｆａｘ               ｎｕｍｂｅｒ               
               ｈｔｔｐ://ｗｗｗ.ｋｓｂｏａ.ｏｒｇ               
               ｉｎｆｏ@ｋｓｂｏａ.ｋｓ.ｇｏｖ               ｏｒ               ｃｐａｅｓ-ｋｓ@ｎａｓｂａ.ｏｒｇ
               Ｒｅｑｕｉｒｅｍｅｎｔｓ               ｔｏ               Ｓｉｔ               ｆｏｒ               ｔｈｅ               Ｋａｎｓａｓ               ＣＰＡ               Ｅｘａｍ
               Ｔｈｅｒｅ               ａｒｅ               ａ               ｆｅｗ               ｂａｓｉｃ               ｒｅｑｕｉｒｅｍｅｎｔｓ               ｔｈａｔ               ｙｏｕ               ｍｕｓｔ               ｍｅｅｔ               ｉｎ               ｏｒｄｅｒ               ｔｏ               ｑｕａｌｉｆｙ               ｔｏ               ｓｉｔ               ｆｏｒ               ｔｈｅ               Ｋａｎｓａｓ               ＣＰＡ               Ｅｘａｍ.

Ｔｈｅ               ｆｉｒｓｔ               ｒｅｑｕｉｒｅｍｅｎｔ               ｔｏ               ｓｉｔ               ｆｏｒ               ｔｈｅ               Ｋａｎｓａｓ               ＣＰＡ               ｅｘａｍ               ｉｓ               ｔｈａｔ               ｔｈｅ               ｃａｎｄｉｄａｔｅ               ｍｕｓｔ               ｈａｖｅ               ｅａｒｎｅｄ               ａｔ               ｌｅａｓｔ               ａ               ｂａｃｃａｌａｕｒｅａｔｅ               ｄｅｇｒｅｅ               ｗｉｔｈ               150               ｓｅｍｅｓｔｅｒ               ｈｏｕｒｓ               ｏｆ               ｃｏｕｒｓｅｗｏｒｋ.

Ｗｉｔｈｉｎ               ｔｈｅ               150               ｓｅｍｅｓｔｅｒ               ｈｏｕｒｓ               ｅａｒｎｅｄ,               30               ｓｅｍｅｓｔｅｒ               ｈｏｕｒｓ               ｍｕｓｔ               ｈａｖｅ               ｂｅｅｎ               ｅａｒｎｅｄ               ｉｎ               ａｃｃｏｕｎｔｉｎｇ               ｓｕｂｊｅｃｔｓ,               42               ｓｅｍｅｓｔｅｒ               ｈｏｕｒｓ               ｍｕｓｔ               ｈａｖｅ               ｂｅｅｎ               ｉｎ               ｂｕｓｉｎｅｓｓ               ａｎｄ               ｇｅｎｅｒａｌ               ｅｄｕｃａｔｉｏｎ               ｃｏｕｒｓｅｓ,               ａｎｄ               11               ｓｅｍｅｓｔｅｒ               ｈｏｕｒｓ               ｍｕｓｔ               ｈａｖｅ               ｂｅｅｎ               ｄｅｖｏｔｅｄ               ｔｏ               ｗｒｉｔｔｅｎ               ａｎｄ               ｏｒａｌ               ｃｏｍｍｕｎｉｃａｔｉｏｎ               ｓｕｂｊｅｃｔｓ.

Ｋａｎｓａｓ               ｄｏｅｓ               ｎｏｔ               ｐｕｔ               ｒｅｓｔｒｉｃｔｉｏｎｓ               ｏｎ               ｔｈｅ               ａｇｅ,               ｒｅｓｉｄｅｎｃｙ,               ｏｒ               ｃｉｔｉｚｅｎｓｈｉｐ               ｏｆ               ｔｈｅｉｒ               ＣＰＡ               ｃａｎｄｉｄａｔｅｓ,               ｍａｋｉｎｇ               ｉｔ               ａ               ｆｒｉｅｎｄｌｙ               ｓｔａｔｅ               ｆｏｒ               ｉｎｔｅｒｓｔａｔｅ               ａｎｄ               ｉｎｔｅｒｎａｔｉｏｎａｌ               ｃａｎｄｉｄａｔｅｓ.
               Ａｐｐｌｉｃａｔｉｏｎ               Ｐｒｏｃｅｓｓ
               Ｔｈｅ               ｆｉｒｓｔ               ｓｔｅｐ               ｉｎ               ｔｈｅ               ａｐｐｌｉｃａｔｉｏｎ               ｐｒｏｃｅｓｓ               ｉｓ               ｔｏ               ｄｏｗｎｌｏａｄ               ｏｒ               ｒｅｑｕｅｓｔ               ａ               ｃｏｍｐｌｅｔｅ               ａｐｐｌｉｃａｔｉｏｎ               ｐａｃｋａｇｅ.

Ｔｈｉｓ               ｃａｎ               ｂｅ               ｆｏｕｎｄ               ｏｎ               ｔｈｅ               Ｋａｎｓａｓ               Ｂｏａｒｄ               ｏｆ               Ａｃｃｏｕｎｔａｎｃｙ'ｓ               ｗｅｂｓｉｔｅ.

Ｈｅｒｅ               ｙｏｕ               ｗｉｌｌ               ｆｉｎｄ               ｆｅｅｓ               ｃｈａｒｇｅｓ               ｆｏｒ               ｔｈｅ               ｐａｃｋｅｔ               ａｎｄ               ａ               ｍａｉｌｉｎｇ               ａｄｄｒｅｓｓ.

Ｙｏｕ               ｗｉｌｌ               ｎｅｅｄ               ｔｏ               ｔｈｅｎ               ｃｏｍｐｌｅｔｅ               ｔｈｅ               ａｐｐｌｉｃａｔｉｏｎ               ｐａｃｋｅｔ               ａｎｄ               ｍａｉｌ               ｉｔ               ｂａｃｋ               ａｌｏｎｇ               ｗｉｔｈ               ａｌｌ               ｒｅｑｕｉｒｅｄ               ｄｏｃｕｍｅｎｔｓ               ａｎｄ               ｓｕｐｐｌｅｍｅｎｔａｌ               ｄｏｃｕｍｅｎｔｓ.

Ｙｏｕ               ｗｉｌｌ               ａｌｓｏ               ｎｅｅｄ               ｔｏ               ｒｅｑｕｅｓｔ               ｔｈａｔ               ｙｏｕｒ               ｃｏｌｌｅｇｅ               ｏｒ               ｕｎｉｖｅｒｓｉｔｙ               ｓｅｎｄ               ｙｏｕｒ               ｔｒａｎｓｃｒｉｐｔｓ               ｄｉｒｅｃｔｌｙ               ｔｏ               ｔｈｅ               Ｋａｎｓａｓ               Ｂｏａｒｄ               ｏｆ               Ａｃｃｏｕｎｔａｎｃｙ               ｔｏ               ｐｒｏｖｅ               ｔｈａｔ               ｙｏｕ               ｈａｖｅ               ｍｅｔ               ｔｈｅ               ｅｄｕｃａｔｉｏｎａｌ               ｒｅｑｕｉｒｅｍｅｎｔｓ               ｎｅｅｄｅｄ               ｔｏ               ｓｉｔ               ｆｏｒ               ｔｈｅ               Ｋａｎｓａｓ               ＣＰＡ               Ｅｘａｍ.
               Ｉｆ               ｙｏｕ               ｗｉｌｌ               ｎｅｅｄ               ｔｅｓｔｉｎｇ               ａｃｃｏｍｍｏｄａｔｉｏｎｓ               ｂｅｃａｕｓｅ               ｏｆ               ａ               ｄｉｓａｂｉｌｉｔｙ               ｙｏｕ               ｗｉｌｌ               ｎｅｅｄ               ｔｏ               ｒｅｑｕｅｓｔ               ａｃｃｏｍｍｏｄａｔｉｏｎｓ               ａｔ               ｔｈｅ               ｔｉｍｅ               ｔｈａｔ               ｙｏｕ               ｓｕｂｍｉｔ               ｙｏｕｒ               ａｐｐｌｉｃａｔｉｏｎ.

Ｙｏｕ               ｗｉｌｌ               ｎｅｅｄ               ｔｏ               ｆｉｌｌ               ｏｕｔ               ａｎ               ａｃｃｏｍｍｏｄａｔｉｏｎ               ｆｏｒｍ,               ｗｈｉｃｈ               ｗｉｌｌ               ｂｅ               ｉｎ               ｙｏｕｒ               ａｐｐｌｉｃａｔｉｏｎ               ｐａｃｋｅｔ.

Ｙｏｕ               ｗｉｌｌ               ａｌｓｏ               ｎｅｅｄ               ｔｏ               ｓｕｂｍｉｔ               ａｎ               ａｐｐｌｉｃａｔｉｏｎ               ｆｅｅ               ａｌｏｎｇ               ｗｉｔｈ               ｙｏｕｒ               ｃｏｍｐｌｅｔｅｄ               ａｐｐｌｉｃａｔｉｏｎ               ａｎｄ               ｓｕｐｐｌｅｍｅｎｔａｌ               ｆｏｒｍｓ.

Ｔｏ               ｓｅｅ               ｗｈａｔ               ｔｈｅ               ｍｏｓｔ               ｃｕｒｒｅｎｔ               ａｐｐｌｉｃａｔｉｏｎ               ｆｅｅｓ               ａｒｅ               ｙｏｕ               ｗｉｌｌ               ｎｅｅｄ               ｔｏ               ｖｉｓｉｔ               ｔｈｅ               Ｋａｎｓａｓ               Ｂｏａｒｄ               ｏｆ               Ａｃｃｏｕｎｔａｎｃｙ'ｓ               ｗｅｂ               ｓｉｔｅ.
               Ｋｅｅｐ               ｉｎ               ｍｉｎｄ               ｔｈａｔ               ｔｈｉｓ               ｐａｃｋｅｔ               ｗｉｌｌ               ｔａｋｅ               ａｂｏｕｔ               30               ｄａｙｓ               ｔｏ               ｅｖａｌｕａｔｅ               ａｎｄ               ｐｒｏｃｅｓｓ               ｂｅｆｏｒｅ               ｙｏｕ               ｃａｎ               ｇｏ               ｏｎ               ｔｏ               ｔｈｅ               ｎｅｘｔ               ｓｔｅｐｓ               ｏｆ               ｔｈｅ               ｒｅｇｉｓｔｒａｔｉｏｎ               ｐｒｏｃｅｓｓ.

Ｄｅａｄｌｉｎｅｓ               ｆｏｒ               ｓｕｂｍｉｔｔｉｎｇ               ａｐｐｌｉｃａｔｉｏｎｓ               ｈａｖｅ               ｂｅｅｎ               ｅｌｉｍｉｎａｔｅｄ               ｂｅｃａｕｓｅ               ｎｏｗ               ｔｅｓｔｉｎｇ               ｉｓ               ｄｏｎｅ               ｔｗｏ               ｍｏｎｔｈｓ               ｏｕｔ               ｏｆ               ｅｖｅｒｙ               ｔｈｒｅｅ               ｍｏｎｔｈｓ.

Ｔｈｅ               ｏｎｌｙ               ｔｉｍｅ               ｌｉｍｉｔａｔｉｏｎ               ｉｓ               ｔｈａｔ               ｙｏｕ               ｗｉｌｌ               ｈａｖｅ               ｏｎｌｙ               ｓｉｘ               ｍｏｎｔｈｓ               ｔｏ               ｔａｋｅ               ｙｏｕｒ               ｅｘａｍｓ               ａｆｔｅｒ               ｙｏｕ               ｓｕｂｍｉｔ               ｙｏｕｒ               ａｐｐｌｉｃａｔｉｏｎ,               ｓｏ               ｄｏｎ'ｔ               ａｐｐｌｙ               ｆｏｒ               ｍｏｒｅ               ｔｅｓｔｓ               ｔｈａｎ               ｙｏｕ               ｗｉｌｌ               ｂｅ               ａｂｌｅ               ｔｏ               ｓｕｃｃｅｓｓｆｕｌｌｙ               ｃｏｍｐｌｅｔｅ               ｉｎ               ａ               ｓｉｘ               ｍｏｎｔｈ               ｐｅｒｉｏｄ.
               Ａｆｔｅｒ               ｔｈｅ               Ｂｏａｒｄ               ｒｅｃｅｉｖｅｓ               ｙｏｕｒ               ａｐｐｌｉｃａｔｉｏｎ,               ｐｒｏｃｅｓｓｅｓ               ｉｔ,               ａｎｄ               ａｐｐｒｏｖｅｓ               ｙｏｕ               ｔｏ               ｓｉｔ               ｆｏｒ               ｔｈｅ               Ｋａｎｓａｓ               ＣＰＡ               Ｅｘａｍ,               ｔｈｅｙ               ｗｉｌｌ               ｓｕｂｍｉｔ               ａｎ               Ａｕｔｈｏｒｉｚａｔｉｏｎ               ｔｏ               Ｔｅｓｔ               ｔｏ               ｔｈｅ               ＮＡＳＢＡ.

ＮＡＳＢＡ               ｗｉｌｌ               ｔｈｅｎ               ｉｎｖｏｉｃｅ               ｙｏｕ               ｆｏｒ               ｔｈｅ               ｅｘａｍｓ               ｔｈａｔ               ｙｏｕ               ｈａｖｅ               ａｐｐｌｉｅｄ               ｆｏｒ.

Ｙｏｕ               ｗｉｌｌ               ｔｈｅｎ               ｈａｖｅ               90               ｄａｙｓ               ｔｏ               ｐａｙ               ｔｈｉｓ               ｉｎｖｏｉｃｅ               ｂｅｆｏｒｅ               ｙｏｕｒ               ａｐｐｌｉｃａｔｉｏｎ               ｅｘｐｉｒｅｓ               ａｎｄ               ｙｏｕ               ｗｉｌｌ               ｈａｖｅ               ｔｏ               ａｐｐｌｙ               ａｇａｉｎ.

Ｔｈｅ               ｐｒｉｃｅ               ｆｏｒ               ｅａｃｈ               ｓｅｃｔｉｏｎ               ｏｆ               ｔｈｅ               Ｕｎｉｆｏｒｍ               ＣＰＡ               Ｅｘａｍ               ｗｉｌｌ               ｖａｒｙ               ｙｅａｒ               ｔｏ               ｙｅａｒ               ｓｏ               ｙｏｕ               ｗｉｌｌ               ｎｅｅｄ               ｔｏ               ｖｉｓｉｔ               ｗｗｗ.ｎａｓｂａ.ｏｒｇ               ｔｏ               ｃｈｅｃｋ               ｏｎ               ｔｈｅ               ｍｏｓｔ               ｃｕｒｒｅｎｔ               ｒａｔｅｓ.

Ｈｏｗｅｖｅｒ,               ｔｏ               ｇｉｖｅ               ｙｏｕ               ａｎ               ｉｄｅａ               ｏｆ               ｗｈａｔ               ｔｏ               ｅｘｐｅｃｔ,               ｔｈｅ               ｆｏｌｌｏｗｉｎｇ               2006               ＮＡＳＢＡ               ｆｅｅｓ               ｆｏｒ               ｔｈｅ               Ｕｎｉｆｏｒｍ               ＣＰＡ               Ｅｘａｍｓ               ｗｅｒｅ               ａｓ               ｆｏｌｌｏｗｓ:
               ＡＵＤＩＴ               (Ａｕｄｉｔｉｎｇ               ａｎｄ               Ａｔｔｅｓｔａｔｉｏｎ)               $159.25               
               ＦＡＲＥ               (Ｆｉｎａｎｃｉａｌ               Ａｃｃｏｕｎｔｉｎｇ               ａｎｄ               Ｒｅｐｏｒｔｉｎｇ)               $148.00               
               ＡＲＥ               (Ｒｅｇｕｌａｔｉｏｎｓ)               $125.50               
               ＬＰＲ               (Ｂｕｓｉｎｅｓｓ               Ｅｎｖｉｒｏｎｍｅｎｔ               ａｎｄ               Ｃｏｎｃｅｐｔｓ)               $114.25
               Ａｆｔｅｒ               ｙｏｕｒ               ｐａｙｍｅｎｔ               ｉｓ               ｒｅｃｅｉｖｅｄ               ｉｎ               ｆｕｌｌ               ｆｏｒ               ｙｏｕｒ               ｅｘａｍｓ               ｙｏｕ               ｗｉｌｌ               ｂｅ               ｓｅｎｔ               ａ               Ｎｏｔｉｃｅ               ｔｏ               Ｓｃｈｅｄｕｌｅ.

Ｔｈｉｓ               ｎｏｔｉｃｅ               ｗｉｌｌ               ｃｏｎｔａｉｎ               ｓｃｈｅｄｕｌｉｎｇ               ａｎｄ               ｔｅｓｔｉｎｇ               ｉｎｆｏｒｍａｔｉｏｎ,               ａｎｄ               ｉｔ               ｗｉｌｌ               ｔｅｌｌ               ｙｏｕ               ｗｈａｔ               ｙｏｕｒ               ｉｄｅｎｔｉｆｉｃａｔｉｏｎ               ｎｕｍｂｅｒ               ｉｓ,               ａｎｄ               ｗｈｅｎ               ｙｏｕｒ               ｓｃｈｅｄｕｌｉｎｇ               ｗｉｎｄｏｗ               ｅｘｐｉｒｅｓ.

Ｙｏｕ               ｗｉｌｌ               ｈａｖｅ               ａｂｏｕｔ               6               ｍｏｎｔｈｓ               ｔｏ               ｓｃｈｅｄｕｌｅ               ａｎｄ               ｔａｋｅ               ａｌｌ               ｏｆ               ｔｈｅ               ｅｘａｍｓ               ｔｈａｔ               ｙｏｕ               ａｐｐｌｉｅｄ               ｆｏｒ.
               Ｙｏｕ               ｃａｎ               ｓｃｈｅｄｕｌｅ               ｙｏｕｒ               ｅｘａｍ               ａｎｙｔｉｍｅ               ｄｕｒｉｎｇ               ｔｈｅ               ｓｉｘ               ｍｏｎｔｈｓ               ｔｈａｔ               ｉｓ               ｃｏｎｖｅｎｉｅｎｔ               ｔｏ               ｙｏｕ               ａｓ               ｌｏｎｇ               ａｓ               ｔｈｅ               ｔｅｓｔｉｎｇ               ｃｅｎｔｅｒ               ｉｓ               ｏｐｅｎ               ａｎｄ               ｈａｓ               ｓｐａｃｅ               ｔｏ               ｆｉｔ               ｙｏｕ               ｉｎ.

Ｉｔ               ｉｓ               ｒｅｃｏｍｍｅｎｄｅｄ               ｔｈａｔ               ｙｏｕ               ｒｅｇｉｓｔｅｒ               ｅａｒｌｙ               ｔｏ               ｅｎｓｕｒｅ               ｔｈａｔ               ｙｏｕ               ｇｅｔ               ａ               ｔｅｓｔｉｎｇ               ｓｐａｃｅ               ｏｎ               ｔｈｅ               ｄａｙ               ｔｈａｔ               ｙｏｕ               ｗａｎｔ.

Ｍｏｓｔ               ｔｅｓｔｉｎｇ               ｃｅｎｔｅｒｓ               ａｒｅ               ｏｐｅｎ               Ｍｏｎｄａｙ               Ｔｈｒｏｕｇｈ               Ｓａｔｕｒｄａｙ               ｄｕｒｉｎｇ               ｔｈｅ               ｆｏｌｌｏｗｉｎｇ               ｗｉｎｄｏｗｓ               ｏｆ               ｔｉｍｅ:
               Ｊａｎｕａｒｙ               2               -               Ｆｅｂｒｕａｒｙ               28               (29)               
               Ａｐｒｉｌ               1               -               Ｍａｙ               30               
               Ｊｕｌｙ               1               -               Ａｕｇｕｓｔ               31               
               Ｏｃｔｏｂｅｒ               1               -               Ｎｏｖｅｍｂｅｒ               20
               Ｔｈｅｒｅ               ａｒｅ               ｓｅｖｅｒａｌ               ｗａｙｓ               ｉｎ               ｗｈｉｃｈ               ｙｏｕ               ｃａｎ               ｓｃｈｅｄｕｌｅ               ｙｏｕｒ               ｅｘａｍ.

Ｆｉｒｓｔ               ｙｏｕ               ｃａｎ               ｃａｌｌ               ｔｈｅ               Ｐｒｏｍｅｔｒｉｃ               Ｓｔｕｄｅｎｔ               Ｔｅｓｔｉｎｇ               Ｓｅｒｖｉｃｅ               Ｃａｌｌ               Ｃｅｎｔｅｒ               ａｔ               1-800-580-9648,               ｏｒ               ｙｏｕ               ｃａｎ               ｇｏ               ｔｏ               ｔｈｅｉｒ               ｗｅｂｓｉｔｅ               ａｔ               ｈｔｔｐ://ｗｗｗ.ｐｒｏｍｅｔｒｉｃ.ｃｏｍ/ｃｐａ,               ｏｒ               ｙｏｕ               ｃａｎ               ｃｏｎｔａｃｔ               ｙｏｕｒ               ｌｏｃａｌ               ｔｅｓｔｉｎｇ               ｃｅｎｔｅｒ.
               Ｔｈｏｍａｓ               Ｐｒｏｍｅｔｒｉｃ               Ｔｅｓｔ               Ｃｅｎｔｅｒ               
               600               Ｐａｒｋ               Ｓｔｒｅｅｔ               Ｈａｌｌ               ＲＭ               300               
               Ｆｏｒｔ               Ｈａｙｓ               Ｕｎｉｖｒｅｓｉｔｙ               
               Ｈａｙｓ,               ＫＳ               67601               
               (785)               628-4330               Ｓｉｔｅ               Ｃｏｄｅ:               5336
               Ｔｈｏｍａｓ               Ｐｒｏｍｅｔｒｉｃ               Ｔｅｓｔ               Ｃｅｎｔｅｒ               
               9611-Ｅ               Ｍｅｔｃａｌｆ               Ａｖｅ.


               Ｏｖｅｒｌａｎｄ               Ｐａｒｋ,               ＫＳ               66212               
               (913)               381-6799               Ｓｉｔｅ               Ｃｏｄｅ:               5338
               Ｔｈｏｍａｓ               Ｐｒｏｍｅｔｒｉｃ               Ｔｅｓｔ               Ｃｅｎｔｅｒ               
               2800               Ｗａｎａｍａｋｅｒ,               Ｓｕｉｔｅ               140               
               Ｔｏｐｅｋａ,               ＫＳ               66614               
               (785)               272-7500               Ｓｉｔｅ               Ｃｏｄｅ:               1504
               Ｔｈｏｍａｓ               Ｐｒｏｍｅｔｒｉｃ               Ｔｅｓｔ               Ｃｅｎｔｅｒ               
               2020               Ｎ.

Ｗｏｏｄｌａｗｎ,               Ｓｕｉｔｅ               620               
               Ｗｉｃｈｉｔａ,               ＫＳ               67208               
               (316)               651-5350               Ｓｉｔｅ               Ｃｏｄｅ:               1502
               Ｏｎｃｅ               ｙｏｕ               ｈａｖｅ               ｙｏｕｒ               ｔｅｓｔｓ               ｓｃｈｅｄｕｌｅｄ               ｙｏｕ               ｗｉｌｌ               ｂｅ               ｒｅａｄｙ               ｔｏ               ｓｔｕｄｙ               ｆｏｒ               ｔｈｅ               ｃｏｍｐｕｔｅｒｉｚｅｄ               Ｕｎｉｆｏｒｍ               ＣＰＡ               Ｅｘａｍ.
               Ｗｈａｔ               Ｙｏｕ               Ｎｅｅｄ               ｔｏ               Ｋｎｏｗ               Ａｂｏｕｔ               ｔｈｅ               Ｃｏｍｐｕｔｅｒｉｚｅｄ               Ｕｎｉｆｏｒｍ               ＣＰＡ               Ｅｘａｍ
               ＡＵＤ               ｗｉｌｌ               ｌａｓｔ               4.5               ｈｏｕｒｓ               
               ＦＡＲＥ               ｗｉｌｌ               ｌａｓｔ               4.0               ｈｏｕｒｓ               
               ＡＲＥ               ｗｉｌｌ               ｌａｓｔ               3.0               ｈｏｕｒｓ               
               ＬＰＲ               ｗｉｌｌ               ｌａｓｔ               2.5               ｈｏｕｒｓ
               Ｉｆ               ｙｏｕ               ｐｌａｎ               ｏｎ               ｔａｋｉｎｇ               ｔｈｅ               Ａｕｄｉｔｉｎｇ               ａｎｄ               Ａｔｔｅｓｔａｔｉｏｎ               (ＡＵＤ)               ｓｅｃｔｉｏｎ               ｏｆ               ｔｈｅ               Ｕｎｉｆｏｒｍ               ＣＰＡ               Ｅｘａｍ               ｔｈｅｎ               ｙｏｕ               ｗｉｌｌ               ｗａｎｔ               ｔｏ               ｓｔｕｄｙ               ｔｈｅ               ｆｏｌｌｏｗｉｎｇ               ｉｎｆｏｒｍａｔｉｏｎ:
               1.

Ａｕｄｉｔｉｎｇ               Ｐｒｏｃｅｄｕｒｅｓ               
               2.

Ｇｅｎｅｒａｌｌｙ               Ａｃｃｅｐｔｅｄ               Ａｕｄｉｔｉｎｇ               Ｓｔａｎｄａｒｄｓ               
               3.

Ｏｔｈｅｒ               Ｓｔａｎｄａｒｄｓ               Ｔｈａｔ               Ａｒｅ               Ａｐｐｌｉｃａｂｌｅ               ｔｏ               Ａｔｔｅｓｔ               Ｅｎｇａｇｅｍｅｎｔｓ               
               4.

Ｐｌａｎｎｉｎｇ               ｔｈｅ               Ｅｎｇａｇｅｍｅｎｔ               
               5.

Ｉｎｔｅｒｎａｌ               Ｃｏｎｔｒｏｌｓ               
               6.

Ｈｏｗ               ｔｏ               Ｏｂｔａｉｎ               ａｎｄ               Ｄｏｃｕｍｅｎｔ               Ｉｎｆｏｒｍａｔｉｏｎ               
               7.

Ｈｏｗ               ｔｏ               Ｒｅｖｉｅｗ               Ｅｎｇａｇｅｍｅｎｔｓ               ａｎｄ               Ｅｖａｌｕａｔｅ               Ｉｎｆｏｒｍａｔｉｏｎ               
               8.

Ｈｏｗ               ｔｏ               Ｐｒｅｐａｒｅ               Ｃｏｍｍｕｎｉｃａｔｉｏｎｓ
               Ｉｆ               ｙｏｕ               ｐｌａｎ               ｏｎ               ｔａｋｉｎｇ               ｔｈｅ               Ｆｉｎａｎｃｉａｌ               Ａｃｃｏｕｎｔｉｎｇ               ａｎｄ               Ｒｅｐｏｒｔｉｎｇ               Ｓｅｃｔｉｏｎ               (ＦＡＲＥ)               ｏｆ               ｔｈｅ               Ｕｎｉｆｏｒｍ               ＣＰＡ               Ｅｘａｍ               ｔｈｅｎ               ｙｏｕ               ｗｉｌｌ               ｗａｎｔ               ｔｏ               ｓｔｕｄｙ               ｔｈｅ               ｆｏｌｌｏｗｉｎｇ               ｉｎｆｏｒｍａｔｉｏｎ:
               1.

Ｇｅｎｅｒａｌｌｙ               Ａｃｃｅｐｔｅｄ               Ａｃｃｏｕｎｔｉｎｇ               Ｐｒｉｎｃｉｐｌｅｓ               ｆｏｒ               Ｂｕｓｉｎｅｓｓ               Ｅｎｔｅｒｐｒｉｓｅｓ               
               2.

Ｇｅｎｅｒａｌｌｙ               Ａｃｃｅｐｔｅｄ               Ａｃｃｏｕｎｔｉｎｇ               Ｐｒｉｎｃｉｐｌｅｓ               ｆｏｒ               Ｎｏｔ-Ｆｏｒ-Ｐｒｏｆｉｔ               Ｅｎｔｅｒｐｒｉｓｅｓ               
               3.

Ｇｅｎｅｒａｌｌｙ               Ａｃｃｅｐｔｅｄ               Ａｃｃｏｕｎｔｉｎｇ               Ｐｒｉｎｃｉｐｌｅｓ               ｆｏｒ               Ｇｏｖｅｒｎｍｅｎｔ               Ｅｎｔｉｔｉｅｓ               
               4.

Ｃｏｎｃｅｐｔｓ               ａｎｄ               Ｓｔａｎｄａｒｄｓ               ｆｏｒ               Ｆｉｎａｎｃｉａｌ               Ｓｔａｔｅｍｅｎｔｓ               
               5.

Ｋｎｏｗ               Ｗｈａｔ               Ｉｔｅｍｓ               ａｒｅ               Ｃｏｍｍｏｎｌｙ               Ｆｏｕｎｄ               ｏｎ               Ｆｉｎａｎｃｉａｌ               Ｓｔａｔｅｍｅｎｔｓ               
               6.

Ｋｎｏｗ               Ｈｏｗ               ｔｏ               Ａｃｃｏｕｎｔ               Ｆｏｒ               ａｎｄ               Ｒｅｐｏｒｔ               ｖａｒｉｏｕｓ               Ｔｒａｎｓａｃｔｉｏｎｓ
               Ｉｆ               ｙｏｕ               ｐｌａｎ               ｏｎ               ｔａｋｉｎｇ               ｔｈｅ               Ｒｅｇｕｌａｔｉｏｎ               Ｓｅｃｔｉｏｎ               (ＡＲＥ)               ｏｆ               ｔｈｅ               Ｕｎｉｆｏｒｍ               ＣＰＡ               Ｅｘａｍ               ｔｈｅｎ               ｙｏｕ               ｗｉｌｌ               ｗａｎｔ               ｔｏ               ｓｔｕｄｙ               ｔｈｅ               ｆｏｌｌｏｗｉｎｇ               ｉｎｆｏｒｍａｔｉｏｎ:
               1.

Ｆｅｄｅｒａｌ               Ｔａｘａｔｉｏｎ               Ｐｒｏｃｅｄｕｒｅｓ               ａｎｄ               Ｒｅｇｕｌａｔｉｏｎｓ               ｆｏｒ               Ｉｎｄｉｖｉｄｕａｌｓ               
               2.

Ｐｒｏｆｅｓｓｉｏｎａｌ               Ｅｔｈｉｃｓ               
               3.

Ｐｒｏｆｅｓｓｉｏｎａｌ               Ｌｅｇａｌ               Ｒｅｓｐｏｎｓｉｂｉｌｉｔｉｅｓ               
               4.

Ａｐｐｌｉｃａｂｌｅ               Ｂｕｓｉｎｅｓｓ               Ｌａｗｓ               
               5.

Ｆｅｄｅｒａｌ               Ｔａｘａｔｉｏｎ               Ｐｒｏｃｅｄｕｒｅｓ               ａｎｄ               Ｒｅｇｕｌａｔｉｏｎｓ               ｆｏｒ               Ｅｎｔｉｔｉｅｓ               (Ｂｏｔｈ               Ｆｏｒ-Ｐｒｏｆｉｔ               ａｎｄ               Ｎｏｔ-Ｆｏｒ-Ｐｒｏｆｉｔ)
               Ｉｆ               ｙｏｕ               ｐｌａｎ               ｏｎ               ｔａｋｉｎｇ               ｔｈｅ               Ｂｕｓｉｎｅｓｓ               Ｅｎｖｉｒｏｎｍｅｎｔ               ａｎｄ               Ｃｏｎｃｅｐｔｓ               Ｓｅｃｔｉｏｎ               ｏｆ               ｔｈｅ               Ｕｎｉｆｏｒｍ               ＣＰＡ               Ｅｘａｍ               ｔｈｅｎ               ｙｏｕ               ｗｉｌｌ               ｗａｎｔ               ｔｏ               ｓｔｕｄｙ               ｔｈｅ               ｆｏｌｌｏｗｉｎｇ               ｉｎｆｏｒｍａｔｉｏｎ:
               1.

Ｂｕｓｉｎｅｓｓ               Ｓｔｒｕｃｔｕｒｅｓ               
               2.

Ｅｃｏｎｏｍｉｃ               Ｃｏｎｃｅｐｔｓ               
               3.

Ｆｉｎａｎｃｉａｌ               Ｍａｎａｇｅｍｅｎｔ               Ｉｓｓｕｅｓ               
               4.

Ｉｎｆｏｒｍａｔｉｏｎ               Ｔｅｃｈｎｏｌｏｇｙ               
               5.

Ｐｌａｎｎｉｎｇ               ａｎｄ               Ｍｅａｓｕｒｉｎｇ               
               6.

Ｒｅａｓｏｎｉｎｇ               Ｕｓｅｄ               ａｓ               ａ               ＣＰＡ
               Ｆｏｒｍａｔ               ｏｆ               ｔｈｅ               Ｕｎｉｆｏｒｍ               ＣＰＡ               Ｅｘａｍ
               Ｔｈｅ               Ｕｎｉｆｏｒｍ               ＣＰＡ               Ｅｘａｍ               ｈａｓ               ｒｅｃｅｎｔｌｙ               ｂｅｅｎ               ｔｒａｎｓｉｔｉｏｎｅｄ               ｆｒｏｍ               ａ               ｐａｐｅｒ               ａｎｄ               ｐｅｎｃｉｌ               ｅｘａｍ               ｔｏ               ａ               ｃｏｍｐｕｔｅｒｉｚｅｄ               ｅｘａｍ.

Ｂｅｃａｕｓｅ               ｏｆ               ｔｈｉｓ               ｔｒａｎｓｉｔｉｏｎ,               ｔｈｅ               ｆｏｒｍａｔ               ｏｆ               ｔｈｅ               ｅｘａｍ               ｈａｓ               ａｌｓｏ               ｅｖｏｌｖｅｄ.

Ｅａｃｈ               ｓｅｃｔｉｏｎ               ｗｉｌｌ               ｃｏｎｓｉｓｔ               ｏｆ               ｍｕｌｔｉｐｌｅ               ｃｈｏｉｃｅ               ｔｅｓｔｌｅｔｓ               ｃｏｍｐｒｉｓｅｄ               ｏｆ               24               ｔｏ               30               ｑｕｅｓｔｉｏｎｓ.

Ｅａｃｈ               ｔｅｓｔｌｅｔ               ｗｉｌｌ               ｔｈｅｎ               ｂｅ               ｓｕｐｐｌｅｍｅｎｔｅｄ               ｗｉｔｈ               ａ               ｃａｓｅ               ｓｔｕｄｙ               ｃａｌｌｅｄ               ａ               ｓｉｍｕｌａｔｉｏｎ.

Ｙｏｕ               ｗｉｌｌ               ｂｅ               ｇｉｖｅｎ               30               ｔｏ               50               ｍｉｎｕｔｅｓ               ｔｏ               ｃｏｍｐｌｅｔｅ               ｅａｃｈ               ｓｉｍｕｌａｔｉｏｎ.

Ｔｈｅ               ｓｉｍｕｌａｔｉｏｎｓ               ｗｉｌｌ               ｔｅｓｔ               ｙｏｕｒ               ａｂｉｌｉｔｙ               ｔｏ               ｐｅｒｆｏｒｍ               ｅｎｔｒｙ               ｌｅｖｅｌ               ＣＰＡ               ｔａｓｋｓ.
               Ｓｔｕｄｙ               Ｔｉｐｓ
               Ｓｔｕｄｙｉｎｇ               ｆｏｒ               ｔｈｅ               Ｕｎｉｆｏｒｍ               ＣＰＡ               Ｅｘａｍ               ｗｉｌｌ               ｂｅ               ｑｕｉｔｅ               ａｎ               ｕｎｄｅｒｔａｋｉｎｇ,               ａｓ               ｙｏｕ               ｗｉｌｌ               ｂｅ               ｔｅｓｔｅｄ               ｏｎ               ｓｉｘ               ｙｅａｒｓ               ｏｆ               ｃｏｌｌｅｇｅ               ｌｅｖｅｌ               ｅｄｕｃａｔｉｏｎ.

Ｔｏ               ｈｅｌｐ               ｙｏｕ               ｗｉｔｈ               ｔｈｉｓ               ｐｒｏｃｅｓｓ               ｉｔ               ｉｓ               ｈｉｇｈｌｙ               ｒｅｃｏｍｍｅｎｄｅｄ               ｔｈａｔ               ｙｏｕ               ｅｎｒｏｌｌ               ｉｎ               ｓｏｍｅ               ｔｙｐｅ               ｏｆ               ＣＰＡ               Ｅｘａｍ               Ｐｒｅｐａｒａｔｉｏｎ               Ｃｏｕｒｓｅ               ｏｆｆｅｒｅｄ               ｂｙ               ａ               ｃｏｌｌｅｇｅ               ｏｒ               ｕｎｉｖｅｒｓｉｔｙ.

Ｈｏｗｅｖｅｒ,               ｔｈｉｓ               ｉｓ               ｎｏｔ               ｍａｎｄａｔｏｒｙ,               ａｎｄ               ｔｈｅｒｅ               ａｒｅ               ｍａｎｙ               ｈｉｇｈ               ｑｕａｌｉｔｙ               ｓｅｌｆ-ｓｔｕｄｙ               ＣＰＡ               Ｅｘａｍ               Ｒｅｖｉｅｗ               Ｃｏｕｒｓｅｓ               ａｖａｉｌａｂｌｅ               ｔｏ               ｙｏｕ.
               Ｙｏｕ               ｃａｎ               ａｌｓｏ               ｕｔｉｌｉｚｅ               ｔｈｅ               ｓｔｕｄｙ               ｍａｔｅｒｉａｌｓ               ｐｒｏｖｉｄｅｄ               ｂｙ               ｔｈｅ               ｔｅｓｔｉｎｇ               ｂｏａｒｄ,               ｉｎｃｌｕｄｉｎｇ               ａｎ               ｅｘａｍ               ｔｕｔｏｒｉａｌ               ｔｈａｔ               ｉｓ               ｏｆｆｅｒｅｄ               ｏｎ               ｔｈｅ               ｆｏｌｌｏｗｉｎｇ               ｗｅｂｓｉｔｅ:               ｈｔｔｐ://ｗｗｗ.ｃｐａ-ｅｘａｍ.ｏｒｇ/ｌｃｒ/ｅｘａｍ_ｔｕｔｏｒｉａｌ.ｈｔｍｌ.

Ｔｈｉｓ               ｔｕｔｏｒｉａｌ               ｗｉｌｌ               ｏｆｆｅｒ               ｙｏｕ               ｍａｎｙ               ｇｒｅａｔ               ｔｏｌｌｓ               ｆｏｒ               ｐａｓｓｉｎｇ               ｔｈｅ               Ｃｏｍｐｕｔｅｒｉｚｅｄ               Ｕｎｉｆｏｒｍ               ＣＰＡ               Ｅｘａｍ.

Ｆｉｒｓｔ               ｔｈｉｓ               ｗｅｂｓｉｔｅ               ｗｉｌｌ               ｏｆｆｅｒ               ｙｏｕ               ａｎ               ｅｘｐｌａｎａｔｉｏｎ               ａｂｏｕｔ               ｈｏｗ               ｔｈｅ               ｔｅｓｔ               ｉｓ               ｄｅｓｉｇｎｅｄ               ａｎｄ               ｗｈａｔ               ｓｕｂｊｅｃｔｓ               ｉｔ               ｗｉｌｌ               ｃｏｖｅｒ.

Ｉｔ               ｗｉｌｌ               ａｌｓｏ               ｒｅｖｉｅｗ               ｗｈａｔ               ｔｙｐｅｓ               ｏｆ               ｑｕｅｓｔｉｏｎｓ               ｙｏｕ               ｗｉｌｌ               ｂｅ               ａｓｋｅｄ               ｔｏ               ａｎｓｗｅｒ,               ａｎｄ               ｗｈａｔ               ｔｙｐｅｓ               ｏｆ               ｒｅｓｐｏｎｓｅｓ               ｔｈｅｙ               ｗｉｌｌ               ｂｅ               ｌｏｏｋｉｎｇ               ｆｏｒ.

Ｆｉｎａｌｌｙ,               ｙｏｕ               ｗｉｌｌ               ｂｅ               ａｂｌｅ               ｔｏ               ｒｕｎ               ｔｈｒｏｕｇｈ               ａ               ｆｅｗ               ｓａｍｐｌｅ               ｑｕｅｓｔｉｏｎｓ               ａｎｄ               ｏｎｅ               ｃａｓｅ               ｓｔｕｄｙ,               ｓｏ               ｙｏｕ               ｃａｎ               ｐｒａｃｔｉｃｅ               ｔａｋｉｎｇ               ａ               ｃｏｍｐｕｔｅｒｉｚｅｄ               ｅｘａｍ.
               Ｉｎ               ａｄｄｉｔｉｏｎ               ｔｏ               ｔａｋｉｎｇ               ａ               ＣＰＡ               Ｅｘａｍ               Ｒｅｖｉｅｗ               Ｃｏｕｒｓｅ,               ａｎｄ               ｕｓｉｎｇ               ｔｈｅ               ｅｘａｍ               ｔｕｔｏｒｉａｌ,               ｉｔ               ｉｓ               ａｌｓｏ               ｈｉｇｈｌｙ               ｒｅｃｏｍｍｅｎｄｅｄ               ｔｈａｔ               ｙｏｕ               ｋｎｏｗ               ｔｈｅ               ｆｏｌｌｏｗｉｎｇ               ｉｎｆｏｒｍａｔｉｏｎ               ｂｅｆｏｒｅ               ｙｏｕ               ｓｉｔ               ｆｏｒ               ｔｈｅ               ＣＰＡ               Ｅｘａｍ:
               1.

Ｂｅ               ｆａｍｉｌｉａｒ               ｗｉｔｈ               ｓｐｒｅａｄｓｈｅｅｔｓ,               ａｎｄ               ｂｅ               ａｂｌｅ               ｔｏ               ｕｓｅ               ｔｈｅｍ.

Ｙｏｕ               ｗｉｌｌ               ａｌｓｏ               ｎｅｅｄ               ｔｏ               ｋｎｏｗ               ｈｏｗ               ｔｏ               ｗｒｉｔｅ               ｆｏｒｍａｔ               ｓｐｒｅａｄｓｈｅｅｔ               ｆｏｒｍｕｌａｓ               ｔｈａｔ               ｗｉｌｌ               ｃａｌｃｕｌａｔｅ               ｒｏｗｓ,               ａｓ               ｗｅｌｌ               ａｓ               ｃａｌｃｕｌａｔｅ               ｏｔｈｅｒ               ｆｉｎａｎｃｉａｌ               ｃｏｍｐｕｔａｔｉｏｎｓ.
               2.

Ｙｏｕ               ｗｉｌｌ               ａｌｓｏ               ｂｅ               ｅｘｐｅｃｔｅｄ               ｔｏ               ｋｎｏｗ               ｈｏｗ               ｔｏ               ｕｓｅ               ａ               ｆｏｕｒ-ｆｕｎｃｔｉｏｎ               ｃａｌｃｕｌａｔｏｒ               ｔｏ               ｄｅｒｉｖｅ               ｓｔａｎｄａｒｄ               ｆｉｎａｎｃｉａｌ               ｃａｌｃｕｌａｔｉｏｎｓ.
               3.

Ｙｏｕ               ｗｉｌｌ               ｎｅｅｄ               ｔｏ               ｂｅ               ｆａｍｉｌｉａｒ               ｗｉｔｈ,               ａｎｄ               ｂｅ               ａｂｌｅ               ｔｏ               ｕｔｉｌｉｚｅ               ｉｎｆｏｒｍａｔｉｏｎ               ｃｏｎｔａｉｎｅｄ               ｉｎ               ｏｎｌｉｎｅ               ａｕｔｈｏｒｉｔａｔｉｖｅ               ｌｉｔｅｒａｔｕｒｅ.

Ｙｏｕ               ｍａｙ               ｗａｎｔ               ｔｏ               ｐｒａｃｔｉｃｅ               ｔｈｉｓ               ｓｋｉｌｌ               ａｔ               ｈｏｍｅ,               ｂｙ               ａｃｃｅｓｓｉｎｇ               ｔｈｅｓｅ               ａｕｔｈｏｒｉｔｉｅｓ               ａｎｄ               ｌｏｏｋｉｎｇ               ｆｏｒ               ｓｐｅｃｉｆｉｃ               ｒｕｌｅｓ,               ｒｅｇｕｌａｔｉｏｎｓ,               ａｎｄ               ｓｔａｎｄａｒｄｓ               ｔｈａｔ               ａｐｐｌｙ               ｔｏ               ｔｅｓｔ               ｒｅｖｉｅｗ               ｑｕｅｓｔｉｏｎｓ.
               4.

Ｓｔｕｄｙ               ｔｈｅ               Ｉｎｔｅｒｎａｌ               Ｒｅｖｅｎｕｅ               Ｃｏｄｅ               ａｎｄ               Ｆｅｄｅｒａｌ               Ｔａｘ               Ｒｅｇｕｌａｔｉｏｎｓ               ｔｈａｔ               ｗｅｒｅ               ｉｎ               ｅｆｆｅｃｔ               6               ｍｏｎｔｈｓ               ｐｒｉｏｒ               ｔｏ               ｙｏｕｒ               ｅｘａｍ.

Ｙｏｕ               ｃａｎ               ｆｉｎｄ               ｔｈｉｓ               ｉｎｆｏｒｍａｔｉｏｎ               ａｔ               ｔｈｅ               ＩＲＳ'ｓ               ｗｅｂｓｉｔｅ:               ｈｔｔｐ://ｗｗｗ.ｉｒｓ.ｇｏｖ.
               5.

Ｋｎｏｗ               ｔｈｅ               Ｓａｒｂａｎｅｓ-Ｏｘｌｅｙ               Ａｃｔ               ｏｆ               2002               ａｓ               ｉｔ               ｗｉｌｌ               ｂｅ               ｕｓｅｄ               ｔｈｒｏｕｇｈｏｕｔ               ｔｈｅ               ｅｘａｍ.
               6.

ＡＩＣＰＡ               Ｓｔａｎｄａｒｄｓ               ｗｉｌｌ               ａｌｓｏ               ｂｅ               ｕｓｅｄ,               ｓｏ               ｋｎｏｗ               ｔｈｅｍ               ａｎｄ               ｈｏｗ               ｔｈｅｙ               ａｒｅ               ａｐｐｌｉｅｄ               ｔｏ               ｄｉｆｆｅｒｅｎｔ               ｓｉｔｕａｔｉｏｎｓ.
               7.

Ｌｅａｒｎ               ａｎｄ               ｍｅｍｏｒｉｚｅ               ｆｅｄｅｒａｌ               ｌａｗｓ               ｔｈａｔ               ｒｅｌａｔｅ               ｔｏ               ａｃｃｏｕｎｔｉｎｇ               ａｎｄ               ｒｅｐｏｒｔｉｎｇ.
               Ｗｈａｔ               ｔｏ               Ｅｘｐｅｃｔ               ｏｎ               ｔｈｅ               Ｔｅｓｔ               Ｄａｙ
               Ｏｎ               ｔｈｅ               ｄａｙ               ｏｆ               ｙｏｕｒ               ｅｘａｍ(ｓ)               ｙｏｕ               ｗｉｌｌ               ｗａｎｔ               ｔｏ               ａｒｒｉｖｅ               ｅａｒｌｙ,               ａｔ               ｌｅａｓｔ               30               ｍｉｎｕｔｅｓ               ｅａｒｌｙ,               ｓｏ               ｙｏｕ               ｃａｎ               ｃｈｅｃｋ               ｉｎ               ａｎｄ               ｇｅｔ               ｓｉｔｕａｔｅｄ               ｂｅｆｏｒｅ               ｙｏｕ               ｂｅｇｉｎ               ｔｅｓｔｉｎｇ.

Ｙｏｕ               ｗｉｌｌ               ｎｅｅｄ               ｔｏ               ｐｒｏｖｉｄｅ               ｔｗｏ               ｆｏｒｍｓ               ｏｆ               ｐｅｒｓｏｎａｌ               ｉｄｅｎｔｉｆｉｃａｔｉｏｎ               ｔｈａｔ               ｈａｓ               ｂｏｔｈ               ｙｏｕｒ               ｓｉｇｎａｔｕｒｅ               ａｎｄ               ｙｏｕｒ               ｐｈｏｔｏｇｒａｐｈ               ｏｎ               ｉｔ.

Ｆｏｒ               ｅｘａｍｐｌｅ               ａ               ｖａｌｉｄ               ｄｒｉｖｅｒ'ｓ               ｌｉｃｅｎｓｅ               ａｎｄ               ａ               ｖａｌｉｄ               ｐａｓｓｐｏｒｔ               ａｒｅ               ｂｏｔｈ               ａｃｃｅｐｔｅｄ               ｆｏｒｍｓ               ｏｆ               ｉｄ.
               Ａｆｔｅｒ               ｙｏｕ               ｈａｖｅ               ｂｅｅｎ               ｃｈｅｃｋｅｄ               ｉｎ               ｙｏｕ               ｗｉｌｌ               ｂｅ               ａｓｓｉｇｎｅｄ               ａ               ｃｏｍｐｕｔｅｒ               ａｎｄ               ｇｉｖｅｎ               ｉｎｓｔｒｕｃｔｉｏｎｓ.

Ｂｅｇｉｎ               ｔｏ               ｔｅｓｔ               ｏｎｌｙ               ａｆｔｅｒ               ｙｏｕ               ｈａｖｅ               ｂｅｅｎ               ｇｉｖｅｎ               ｐｅｒｍｉｓｓｉｏｎ               ｔｏ               ｄｏ               ｓｏ.

Ｄｏ               ｎｏｔ               ｃｈｅａｔ,               ｏｒ               ａｃｔ               ｄｉｓｒｕｐｔｅｄ,               ａｓ               ｔｈｅｓｅ               ａｃｔｉｏｎｓ               ｃａｎ               ｇｅｔ               ｙｏｕ               ｅｘｐｅｌｌｅｄ               ｆｒｏｍ               ｔｈｅ               ｔｅｓｔｉｎｇ               ｃｅｎｔｅｒ,               ａｎｄ               ｐｅｒｈａｐｓ               ｅｖｅｎ               ｐｒｏｈｉｂｉｔｅｄ               ｆｒｏｍ               ｔａｋｉｎｇ               ｔｈｅ               ＣＰＡ               Ｅｘａｍ               ａｇａｉｎ.
               Ｙｏｕｒ               ｓｃｏｒｅｓ               ｗｉｌｌ               ｂｅ               ｍａｄｅ               ａｖａｉｌａｂｌｅ               ｔｏ               ｙｏｕ               ａｓ               ｓｏｏｎ               ａｓ               ｔｈｅｙ               ａｒｅ               ｒｅａｄｙ,               ｂｕｔ               ｅｘｐｅｃｔ               4               ｔｏ               6               ｗｅｅｋｓ               ｔｏ               ｐａｓｓ               ｂｅｆｏｒｅ               ｈｅａｒｉｎｇ               ａｎｙｔｈｉｎｇ.

Ｉｆ               ｙｏｕ               ｈａｖｅ               ａｎｙ               ｑｕｅｓｔｉｏｎｓ               ａｂｏｕｔ               ｗｈｅｎ               ａｎｄ               ｗｈｅｒｅ               ｙｏｕｒ               ｓｃｏｒｅｓ               ｗｉｌｌ               ｂｅ               ｍａｄｅ               ａｖａｉｌａｂｌｅ,               ｃｏｎｔａｃｔ               ｈｔｔｐ://ｗｗｗ.ｎａｓｂａ.ｏｒｇ.






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    1. veron.typepad.com/   07/15/2008
      ...but it will probably have a large impact on the future shape of international accounting standard-setting. Download BruegelPolicyContribution_Jul08.pdf to read this piece.
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      ...: globalization harmonization, convergence, international accounting standards. Artikel Lengkap dapat di download disini -> harmonization-of-the-international-acc-system.pdf...
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      ... to global accounting standards.( Download Ifrs-work-plan-final-report...of incorporating International Financial Reporting...
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      ...social activism, visit the National Lawyers' Guild online at http://www.nlg.org and download their pamphlets, including the Know Your Rights brochure. NLG...
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      ...available as PDF downloads free-of-charge... the Accounting Standards Committee and...development of internationally accepted...
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      ...FASB Accounting Standards Codification . The ED ... of lease accounting can be downloaded from here : www.ifrs.org...
    9. veron.typepad.com/main/   07/15/2007
      ...I ask whether international financial reporting standards (IFRS) sufficiently... into account, because of political...their relevance. Download Tribune_070719_en...
    10. guyswithlonghair.blogspot.com/   03/15/2011
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      11. International Accounting Standards Download - Blog Homepage Results

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    2013년 11월 28일 목요일

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    About 'harmonization of accounting standards'|Harmonization of The International Accounting System







    About 'harmonization of accounting standards'|Harmonization of The International Accounting System








    Ｒｅｓｅａｒｃｈ               Ｑｕｅｓｔｉｏｎ               Ｈａｓ               ｔｈｅ               ｆｏｒｍａｔｉｏｎ               ｏｆ               ｔｈｅ               Ｅｕｒｏｐｅａｎ               Ｕｎｉｏｎ,               ｉｔｓ               ｒｅｌａｔｅｄ               ｒｅｇｕｌａｔｉｏｎｓ               ｃｏｎｃｅｒｎｉｎｇ               ｔｈｅ               ｅｎｖｉｒｏｎｍｅｎｔ,               ａｎｄ               ｔｈｅ               ｕｓｅ               ｏｆ               ｔｈｅ               Ｅｕｒｏ               ａｓ               ｗｅｌｌ               ａｓ               ｔｈｅ               ｈｉｇｈ               ｖａｌｕｅ               ｏｆ               ｔｈｅ               Ｅｕｒｏ,               ａｆｆｅｃｔｅｄ               ｃａｒ               ｓａｌｅｓ               ｗｉｔｈｉｎ               ＥＵ               ｃｏｕｎｔｒｉｅｓ               ａｎｄ               ｏｕｔｓｉｄｅ               ｏｆ               ＥＵ               ｃｏｕｎｔｒｉｅｓ               ｆｏｒ               ｔｈｅ               Ｅｕｒｏｐｅａｎ               ａｕｔｏｍａｋｅｒｓ               ｔｈａｔ               ａｒｅ               ｐａｒｔ               ｏｆ               ｔｈｅ               ＥＵ?

    Ｆｕｒｔｈｅｒｍｏｒｅ,               ｈｏｗ               ｄｏ               ｔｈｅ               Ｅｕｒｏｐｅａｎ               ａｕｔｏｍａｋｅｒ               ｃｏｍｐａｒｅ               ｗｉｔｈ               ｔｈｏｓｅ               ｉｎ               ｔｈｅ               Ｕｎｉｔｅｄ               Ｓｔａｔｅｓ               ｉｎ               ｔｅｒｍ               ｏｆ               ｐｒｏｆｉｔ               ａｎｄ               ｓａｌｅｓ               ｉｎ               ｒｅｃｅｎｔ               ｙｅａｒｓ?

    Ｉｆ               ｔｈｅ               Ｅｕｒｏｐｅａｎ               ａｕｔｏｍａｋｅｒｓ               ｈａｖｅ               ｂｅｅｎ               ｗｅａｋｅｎｅｄ               ｂｙ               ｎｅｗ               ＥＵ               ｒｅｇｕｌａｔｉｏｎｓ               ｏｒ               ｔｈｅ               ｕｓｅ               ｏｆ               ｔｈｅ               Ｅｕｒｏ,               ｉｎ               ｗｈａｔ               ｗａｙｓ               ｈａｖｅ               ｔｈｅｙ               ｂｅｅｎ               ａｆｆｅｃｔｅｄ?
                   Ｓｅｃｔｉｏｎ               1               :               Ｉｎｔｒｏｄｕｃｔｉｏｎ
                   Ｏｎｅ               ｏｆ               ｔｈｅ               ｍｏｓｔ               ｄｅｂａｔｅｄ               ａｓｐｅｃｔｓ               ｏｆ               ｔｈｅ               ＥＵ               ｉｎ               ｒｅｃｅｎｔ               ｙｅａｒｓ               ｈａｓ               ｂｅｅｎ               ｔｈｅ               ａｃｃｅｐｔａｎｃｅ               ｏｆ               ｔｈｅ               Ｅｕｒｏ.

    Ｔｈｅ               Ｅｕｒｏ               ｈａｓ               ｆｕｒｔｈｅｒ               ｕｎｉｔｅｄ               ｍａｎｙ               ＥＵ               ｃｏｕｎｔｒｉｅｓ               ａｎｄ               ｈａｓ               ｇｉｖｅｎ               ｔｈｅｍ               ａｎ               ａｂｉｌｉｔｙ               ｔｏ               ｕｓｅ               ａｎ               ｉｎｔｅｇｒａｔｅｄ               ｍｏｎｅｔａｒｙ               ｓｙｓｔｅｍ               ｔｈａｔ               ｈａｓ               ｔｅｎｄｅｄ               ｔｏ               ｂｅ               ｅｘｃｅｐｔｉｏｎａｌｌｙ               ｓｔａｂｌｅ,               ｖａｌｕｅｄ               ｈｉｇｈｌｙ,               ａｎｄ               ｌｉｋｅｄ               ｂｙ               ｆｏｒｅｉｇｎ               ｉｎｖｅｓｔｏｒｓ.

    Ｈｏｗｅｖｅｒ,               ｔｈｅ               ｖａｌｕｅ               ｏｆ               ｔｈｅ               Ｅｕｒｏ               ｈａｓ               ａｌｓｏ               ｂｅｅｎ               ａｓｓｏｃｉａｔｅｄ               ｗｉｔｈ               ｉｔｓ               ｆａｉｒ               ｓｈａｒｅ               ｏｆ               ｐｒｏｂｌｅｍｓ.

    Ｆｏｒ               ｔｈｉｓ               ｒｅｓｅａｒｃｈ               ｐｒｏｊｅｃｔ,               Ｉ               ａｍ               ｆｏｃｕｓｉｎｇ               ｏｎ               ｔｈｅ               ａｕｔｏｍｏｔｉｖｅ               ｉｎｄｕｓｔｒｙ               ａｎｄ               ｈｏｗ               ｉｔ               ｈａｓ               ｏｒ               ｐｏｓｓｉｂｌｙ               ｈａｓ               ｎｏｔ               ｂｅｅｎ               ａｆｆｅｃｔｅｄ               ｂｙ               ｔｈｅ               Ｅｕｒｏ.

    Ｉｔ               ｉｓ               ｋｎｏｗｎ               ｔｈａｔ               ａ               ｒｉｓｉｎｇ               Ｅｕｒｏ               ｃａｎ               ａｎｄ               ｄｏｅｓ               ａｆｆｅｃｔ               ｔｈｅ               ｐｒｉｃｅｓ               ｏｆ               Ｅｕｒｏｐｅａｎ               ｇｏｏｄｓ               ｉｎ               ｏｔｈｅｒ               ｃｏｕｎｔｒｉｅｓ.

    Ｉｔ               ｉｓ               ａｌｓｏ               ｋｎｏｗｎ               ｔｈａｔ               ａ               ｒｉｓｉｎｇ               Ｅｕｒｏ               ｃａｎ               ａｎｄ               ｄｏｅｓ               ａｆｆｅｃｔ               ｔｈｅ               ｐｒｉｃｅｓ               ｏｆ               ｇｏｏｄｓ               ｉｍｐｏｒｔｅｄ               ｉｎｔｏ               ｔｈｅ               Ｅｕｒｏ               ａｒｅａ.

    Ｈｏｗｅｖｅｒ,               ｌｉｔｔｌｅ               ｈａｓ               ｂｅｅｎ               ｗｒｉｔｔｅｎ               ａｂｏｕｔ               ｔｈｅ               ａｆｆｅｃｔ               ｏｎ               ｐａｒｔｉｃｕｌａｒ               ｉｎｄｕｓｔｒｉｅｓ.

    Ｉｎ               ｏｒｄｅｒ               ｔｏ               ｅｖａｌｕａｔｅ               ｔｈｅ               ａｕｔｏｍｏｔｉｖｅ               ｉｎｄｕｓｔｒｙ               ｉｎ               ｒｅｇａｒｄｓ               ｔｏ               ｔｈｅ               Ｅｕｒｏ,               Ｉ               ｍｕｓｔ               ａｌｓｏ               ｅｘａｍｉｎｅ               ｏｔｈｅｒ               ＥＵ               ａｓｐｅｃｔｓ               ｔｈａｔ               ｍａｙ               ａｆｆｅｃｔ               ａｕｔｏｍｏｔｉｖｅ               ｓａｌｅｓ               ａｎｄ               ｐｒｉｃｅｓ.

    Ｒｅｓｅａｒｃｈ               ｈａｓ               ｓｈｏｗｎ               ｔｈａｔ               ｓｔｒｉｎｇｅｎｔ               ｅｎｖｉｒｏｎｍｅｎｔａｌ               ｒｅｇｕｌａｔｉｏｎｓ               ｉｎ               ｔｈｅ               ＥＵ               ｈａｖｅ               ａｆｆｅｃｔｅｄ               ｔｈｅ               ａｕｔｏｍｏｔｉｖｅ               ｉｎｄｕｓｔｒｙ.

    Ｔｈｅｒｅｆｏｒｅ,               ｍｙ               ｒｅｓｅａｒｃｈ               ｗｉｌｌ               ｉｎｃｌｕｄｅ               ｔｈｅｓｅ               ａｓｐｅｃｔｓ               ｔｈａｔ               ｍａｙ               ａｌｓｏ               ａｆｆｅｃｔ               ｐｒｉｃｅｓ.

    Ｆｕｒｔｈｅｒｍｏｒｅ,               ｒｅｇｕｌａｔｉｏｎｓ               ｏｆ               ｓａｌｅｓ,               ａｎｄ               ｍｅｒｇｅｒｓ               ｂｅｔｗｅｅｎ               ａｕｔｏｍａｋｅｒｓ               ｃａｎ               ａｎｄ               ｄｏ               ａｆｆｅｃｔ               ｐｒｉｃｅｓ.

    Ｆｉｎａｌｌｙ,               Ｉ               ｗｉｌｌ               ｄｉｓｃｕｓｓ               ｐｒｉｃｅ               ｈａｒｍｏｎｉｚａｔｉｏｎ               ｔｈｒｏｕｇｈｏｕｔ               ＥＵ               ｃｏｕｎｔｒｉｅｓ               ａｎｄ               ｌｏｏｋ               ａｔ               ｔｈｅ               ｄｉｆｆｅｒｅｎｃｅｓ               ａｍｏｎｇ               ｃｏｕｎｔｒｉｅｓ.
                   Ｔｈｉｓ               ｒｅｓｅａｒｃｈ               ｓｈｏｕｌｄ               ｐｒｏｖｉｄｅ               ａ               ｃｏｎｃｒｅｔｅ               ｖｉｅｗ               ｏｆ               ｐｒｉｃｅｓ               ａｎｄ               ｍａｎｙ               ｏｆ               ｔｈｅ               ｃａｕｓｅｓ               ｆｏｒ               ｐｒｉｃｅ               ｉｎｃｒｅａｓｅｓ               ａｎｄ               ｄｅｃｒｅａｓｅｓ               ｉｎ               ｔｈｅ               ａｕｔｏｍｏｔｉｖｅ               ｉｎｄｕｓｔｒｙ.

    Ａｌｔｈｏｕｇｈ               ｔｈｅｒｅ               ａｒｅ               ｈｕｎｄｒｅｄｓ               ｏｆ               ａｓｐｅｃｔｓ               ｔｈａｔ               ｃａｎ               ａｎｄ               ｄｏ               ａｆｆｅｃｔ               ｐｒｉｃｅｓ               ｅｖｅｒｙｄａｙ               ｉｎ               ｅｖｅｒｙ               ｉｎｄｕｓｔｒｙ,               Ｉ               ｗｉｌｌ               ｅｘａｍｉｎｅ               ｏｎｌｙ               ｔｈｏｓｅ               ｔｈａｔ               ｈａｖｅ               ａ               ｓｉｚａｂｌｅ               ｉｍｐａｃｔ.

    Ｉｎｃｌｕｄｅｄ               ｉｎ               ｔｈｉｓ               ｒｅｐｏｒｔ               ｗｉｌｌ               ｂｅ               ｔａｂｌｅｓ               ａｎｄ               ｃｈａｒｔｓ               ｔｈａｔ               ｐｒｏｖｉｄｅ               ａ               ｃｌｅａｒｅｒ               ｌｏｏｋ               ａｔ               ｔｈｅ               ａｃｔｕａｌ               ｎｕｍｂｅｒｓ               ｏｆ               ｓａｌｅｓ               ａｎｄ               ｐｒｏｆｉｔｓ               ｆｏｒ               ｓｅｖｅｒａｌ               ｃｏｕｎｔｒｉｅｓ               ｗｉｔｈｉｎ               ｔｈｅ               ＥＵ.

    Ｆｉｎａｌｌｙ,               Ｉ               ｗｉｌｌ               ｂｒｉｅｆｌｙ               ｃｏｍｐａｒｅ               ｔｈｅ               Ｅｕｒｏｐｅａｎ               ａｕｔｏｍａｋｅｒｓ               ｓａｌｅ               ａｎｄ               ｐｒｏｆｉｔｓ               ｔｏ               ｔｈｅ               Ｕ.Ｓ.

    ａｕｔｏｍａｋｅｒｓ               ｓａｌｅ               ａｎｄ               ｐｒｏｆｉｔｓ               ｔｏ               ｇｉｖｅ               ｐｅｒｓｐｅｃｔｉｖｅ               ｔｏ               ｔｈｅ               ｎｕｍｂｅｒｓ               ａｎｄ               ｓｕｃｃｅｓｓ               ｏｒ               ｌａｃｋ               ｏｆ               ｓｕｃｃｅｓｓ               ｏｆ               Ｅｕｒｏｐｅａｎ               ａｕｔｏｍａｋｅｒｓ.
                   Ｔｈｉｓ               ｐａｐｅｒ               ｗｉｌｌ               ｂｅｇｉｎ               ｗｉｔｈ               ａ               ｂｒｉｅｆ               ｌｉｔｅｒａｔｕｒｅ               ｒｅｖｉｅｗ.

    Ｔｈｉｓ               ｗｉｌｌ               ｃｏｎｓｉｓｔ               ｏｆ               ａ               ｌｉｓｔ               ｏｆ               ａｒｔｉｃｌｅｓ               ｔｈａｔ               ｗｅｒｅ               ｐｅｒｔｉｎｅｎｔ               ｔｏ               ｍｙ               ｒｅｓｅａｒｃｈ               ａｎｄ               ｗｉｌｌ               ａｌｓｏ               ｉｎｃｌｕｄｅ               ｔｈｅ               ｍａｊｏｒ               ｆｉｎｄｉｎｇｓ               ｏｆ               ｅａｃｈ               ａｒｔｉｃｌｅ.

    Ｔｈｉｓ               ｓｅｃｔｉｏｎ               ｉｓ               ｕｓｅｆｕｌ               ｆｏｒ               ｃｒｏｓｓ               ｒｅｆｅｒｅｎｃｅ               ａｎｄ               ｔｏ               ｆｕｒｔｈｅｒ               ｅｘａｍｉｎｅ               ａｎｙ               ｐａｒｔｉｃｕｌａｒ               ｉｓｓｕｅ               ｒａｉｓｅｄ               ｉｎ               ｔｈｉｓ               ｐａｐｅｒ.

    Ｔｈｅ               ｎｅｘｔ               ｓｅｃｔｉｏｎ               ｗｉｌｌ               ｄｉｓｃｕｓｓ               ｔｈｅ               ｍｅｔｈｏｄｓ               Ｉ               ｕｓｅｄ               ｔｏ               ｃｏｎｄｕｃｔ               ｒｅｓｅａｒｃｈ               ａｎｄ               ｔｏ               ｇａｔｈｅｒ               ｄａｔａ.

    Ｔｈｅｎ               Ｉ               ｗｉｌｌ               ｄｉｓｃｕｓｓ               ｍｙ               ｆｉｎｄｉｎｇｓ               ａｎｄ               ｐｒｅｓｅｎｔ               ｍｙ               ｖｉｅｗ               ｏｆ               ｔｈｅ               ｔｏｐｉｃ               ｏｆ               ｔｈｉｓ               ｐａｐｅｒ.

    Ｔｈｉｓ               ｓｅｃｔｉｏｎ               ｐｒｅｓｅｎｔｓ               ｔｈｅ               ｃｏｌｌｅｃｔｉｏｎ               ｏｆ               ｍｙ               ｒｅｓｅａｒｃｈ.

    Ｔｈｉｓ               ｓｅｃｔｉｏｎ               ｗｉｌｌ               ｂｅ               ｆｏｌｌｏｗｅｄ               ｂｙ               ａ               ｃｏｎｃｌｕｓｉｏｎ               ａｎｄ               ａｎｙ               ｄｉｓｃｕｓｓｉｏｎｓ               ｆｏｒ               ｆｕｒｔｈｅｒ               ｒｅｓｅａｒｃｈ               ａｓ               ｗｅｌｌ               ａｓ               ｂｙ               ａ               ｃｏｍｐｌｅｔｅ               ｂｉｂｌｉｏｇｒａｐｈｙ               ｏｆ               ｔｈｅ               ｗｏｒｋｓ               ｒｅｆｅｒｅｎｃｅｄ               ｉｎ               ｔｈｅ               ｃｏｕｒｓｅ               ｏｆ               ｗｏｒｋｉｎｇ               ｏｎ               ｔｈｉｓ               ｐａｐｅｒ.
                   Ｓｅｃｔｉｏｎ               2               Ｌｉｔｅｒａｔｕｒｅ               Ｒｅｖｉｅｗ:               
                   
                   1.)               "Ｓｔｒｏｎｇｅｒ               Ｅｕｒｏ               Ｗｏｒｒｉｅｓ               Ｅｕｒｏｐｅａｎ               Ｃｏｕｎｔｒｉｅｓ"               Ｍａｔｔｈｅｗ               Ｓｃｈｏｆｉｅｌｄ               :               Ｄｅｔｒｏｉｔ               Ｆｒｅｅ               Ｐｒｅｓｓ
                   Ｔｈｉｓ               ａｒｔｉｃｌｅ               ｆｏｃｕｓｅｓ               ｏｎ               ｔｈｅ               ｉｍｐａｃｔ               ｏｎ               ａｕｔｏｍａｋｅｒｓ               ｆｒｏｍ               ｔｈｅ               ｒｉｓｅ               ｉｎ               ｔｈｅ               ｖａｌｕｅ               ｏｆ               ｔｈｅ               Ｅｕｒｏ.

    Ｔｈｅ               ｍａｉｎ               ｐｏｉｎｔ               ｔｈｉｓ               ａｒｔｉｃｌｅ               ｍａｋｅｓ               ｉｓ               ｔｈａｔ               ｔｈｅ               ｃｏｓｔ               ｏｆ               Ｕ.Ｓ.

    ｃａｒｓ               ｓｏｌｄ               ｉｎ               Ｅｕｒｏｐｅ               ｗｉｌｌ               ｄｒｏｐ               ａｓ               ｔｈｅ               Ｅｕｒｏ               ｒｉｓｅｓ               ｉｎ               ｖａｌｕｅ,               ａｎｄ               ｔｈｅ               ｃｏｓｔ               ｉｎ               ｄｏｌｌａｒｓ               ｏｆ               Ｅｕｒｏｐｅａｎ               ｃａｒｓ               ｓｏｌｄ               ｉｎ               ｔｈｅ               Ｕ.Ｓ.

    ｗｉｌｌ               ｒｉｓｅ               ａｓ               ｔｈｅ               Ｅｕｒｏ               ｒｉｓｅｓ               ｉｎ               ｖａｌｕｅ.
                   2.)               "Ｗｉｌｌ               Ｄｅａｌｅｒｓ               Ｃｏｎｔｉｎｕｅ               ｔｏ               Ｓｅｌｌ               ｔｈｅ               Ｎｅｗ               Ｃａｒｓ?

    Ｎｅｗ               Ｅｕｒｏｐｅａｎ               Ｕｎｉｏｎ               Ｒｅｇｕｌａｔｉｏｎｓ               Ｗｉｌｌ               Ｃｈａｎｇｅ               ｔｈｅ               Ｓｙｓｔｅｍ               -               Ｂｕｔ               Ｈｏｗ               Ｍｕｃｈ?"
                   Ｔｈｉｓ               ｂｒｉｅｆ               ａｒｔｉｃｌｅ               ｄｉｓｃｕｓｓｅｓ               ｔｈｅ               ｆｕｔｕｒｅ               ｏｆ               ｃａｒ               ｓａｌｅｓ               ｆｏｒ               ｔｈｅ               Ｅｕｒｏｐｅａｎ               Ｕｎｉｏｎ.

    Ｍａｎｙ               ｅｘａｍｐｌｅｓ               ａｒｅ               ｐｒｅｓｅｎｔｅｄ               ｔｈａｔ               ｍａｙ               ｃｈａｎｇｅ               ｓａｌｅｓ               ｉｎ               ｔｈｅ               ｎｅａｒ               ｆｕｔｕｒｅ               ｉｎｃｌｕｄｉｎｇ               ａ               ｐｏｓｓｉｂｌｅ               ｌｉｆｔ               ｏｆ               ｔｈｅ               ｒｅｇｕｌａｔｉｏｎｓ               ｏｖｅｒ               ｃａｒｓ               ａｎｄ               ａ               ｄｉｓｃｕｓｓｉｏｎ               ｏｆ               ｐｒｉｃｅ               ｄｉｆｆｅｒｅｎｃｅｓ               ｉｎ               ＥＵ               ｃｏｕｎｔｒｉｅｓ.

    Ａｓ               ｔｈｅ               ｒｅｇｕｌａｔｉｏｎｓ               ｄｉｓａｐｐｅａｒ,               ｗｉｌｌ               ｃａｒ               ｓａｌｅｓ               ｉｎｃｒｅａｓｅ?
                   3.)               "Ｔｏ               ｔｈｅ               ＥＵ               ａｔ               Ｌｏｗ               Ｓｐｅｅｄ"               Ａｒｔｙｋｕｌ               Ｉｗｏｎｙ               Ｊａｓｋｏｌｓｋｉｅｊ
                   Ｔｈｉｓ               ａｒｔｉｃｌｅ               ｉｎｃｌｕｄｅｓ               ｅｖａｌｕａｔｉｏｎｓ               ｆｒｏｍ               ｓｕｒｖｅｙｓ               ｃａｒｒｉｅｄ               ｏｕｔ               ｂｙ               Ｐｒｉｃｅｗａｔｅｒｈｏｕｓｅ               Ｃｏｏｐｅｒｓ.

    Ｔｈｅ               ｒｅｓｅａｒｃｈ               ｆｏｃｕｓｅｓ               ｏｎ               ｔｈｅ               Ｐｏｌｉｓｈ               ａｕｔｏｍｏｔｉｖｅ               ｍａｒｋｅｔ.

    Ｍｕｃｈ               ｏｆ               ｔｈｅ               ａｒｔｉｃｌｅ               ｆｏｃｕｓｅｓ               ｏｎ               ｃｕｒｒｅｎｔ               ｔｈｏｕｇｈｔｓ               ｏｆ               ｗｈａｔ               ｗｉｌｌ               ｈａｐｐｅｎ               ｔｏ               ｔｈｅ               ａｕｔｏｍｏｔｉｖｅ               ｉｎｄｕｓｔｒｙ               ａｆｔｅｒ               ａｃｃｅｓｓｉｏｎ               ｈａｓ               ｏｃｃｕｒｒｅｄ.

    Ｔｈｉｓ               ａｒｔｉｃｌｅ               ｒｅｌａｔｅｓ               ｔｏ               ｍｙ               ｒｅｓｅａｒｃｈ               ｂｅｃａｕｓｅ               ｔｈｅ               ｔｈｏｕｇｈｔｓ               ａｎｄ               ｆｅｅｌｉｎｇｓ               ｏｆ               ｔｈｅ               ｃｉｔｉｚｅｎｓ               ｃａｎ               ｇｅｎｅｒａｌｌｙ               ｂｅ               ｕｓｅｄ               ａｓ               ａ               ｖａｌｉｄ               ｐｒｅｄｉｃｔｏｒ               ｏｆ               ｔｈｅ               ｆｕｔｕｒｅ               ｏｆ               ａｎ               ｉｎｄｕｓｔｒｙ.
                   4.)               "Ｓｕｃｃｅｓｓｆｕｌ               Ｆｉｎａｎｃｉａｌ               Ｙｅａｒ               2003               ｆｏｒ               ｔｈｅ               ＢＭＷ               Ｇｒｏｕｐ"               Ａｕｔｏｍｏｔｉｖｅ               Ｉｎｔｅｌｌｉｇｅｎｃｅ               Ｎｅｗｓ
                   Ｔｈｉｓ               ｉｓ               ａ               ｐｒｅｓｓ               ｒｅｌｅａｓｅ               ｏｆ               ｔｈｅ               ｓａｌｅｓ               ｖｏｌｕｍｅｓ               ｏｆ               ＢＭＷ.

    Ｔｈｉｓ               ａｒｔｉｃｌｅ               ｅｘａｍｉｎｅｓ               ｐｒｏｆｉｔ               ｉｎ               ｃｏｍｐａｒｉｓｏｎ               ｔｏ               ｒｅｃｅｎｔ               ｙｅａｒｓ               ａｎｄ               ａｌｓｏ               ｅｘａｍｉｎｅｓ               ｔｈｅ               ｅｘｐｏｒｔ               ｎｕｍｂｅｒｓ               ｆｏｒ               ｔｈｅ               ＢＭＷ               Ｇｒｏｕｐ               ｉｎ               2003               ａｓ               ａ               ｃｏｍｐａｒｉｓｏｎ               ｔｏ               ｐｒｅｖｉｏｕｓ               ｙｅａｒｓ.

    Ｔｈｉｓ               ａｒｔｉｃｌｅ               ｓｕｐｐｏｒｔｓ               ｔｈｅ               ｐｏｓｉｔｉｏｎ               ｔｈａｔ               ｄｅｓｐｉｔｅ               ＥＵ               ｒｅｇｕｌａｔｉｏｎ               ａｎｄ               ｔｈｅ               ｄｉｆｆｉｃｕｌｔｉｅｓ               ａｓｓｏｃｉａｔｅｄ               ｗｉｔｈ               ｔｈｅ               Ｅｕｒｏ,               Ｅｕｒｏｐｅａｎ               ａｕｔｏｍｏｔｉｖｅ               ｃｏｍｐａｎｉｅｓ               ａｒｅ               ｉｎｃｒｅａｓｉｎｇ               ｐｒｏｆｉｔ               ａｎｄ               ｒｅｍａｉｎｉｎｇ               ｐｒｏｓｐｅｒｏｕｓ.
                   5.)               "Ｔｈｅ               Ｅｕｒｏ:               Ｐａｒｔ               ＩＩＩ"
                   Ａ               ｃｏｍｐｌｅｘ               ａｒｔｉｃｌｅ               ｔｈａｔ               ｇｉｖｅｓ               ｍａｔｈｅｍａｔｉｃａｌ               ａｎｄ               ｅｃｏｎｏｍｉｃａｌ               ｄｅｔａｉｌｓ               ａｂｏｕｔ               ｅｘｃｈａｎｇｅ               ｒａｔｅｓ,               ｒｅｄｕｃｔｉｏｎ               ｏｆ               ｉｎｆｌａｔｉｏｎ,               ｅｃｏｎｏｍｉｅｓ               ｏｆ               ｓｃａｌｅ,               ａｓｙｍｍｅｔｒｉｃ               ｓｈｏｃｋ,               ｅｔｃ...

    Ｔｈｉｓ               ａｒｔｉｃｌｅ               ｒｅｌａｔｅｓ               ｔｈｅｓｅ               ｆｏｒｍｕｌａｓ               ｆｏｒ               ｅｃｏｎｏｍｙ               ｔｏ               ｍａｎｙ               ｋｅｙ               ｉｎｄｕｓｔｒｉｅｓ               ｗｉｔｈｉｎ               ｔｈｅ               Ｅｕｒｏ               ａｒｅａ               ｃｏｕｎｔｒｉｅｓ.

    Ｔｈｅ               ａｒｔｉｃｌｅ               ａｌｓｏ               ｅｘｐｌｏｒｅｓ               ｔｈｅ               ｏｕｔｌｏｏｋ               ｆｏｒ               Ｅｕｒｏ               ｃｏｕｎｔｒｉｅｓ               ａｎｄ               ｐｏｓｓｉｂｌｅ               ｅｃｏｎｏｍｉｃ               ｄｏｗｎｔｕｒｎｓ               ｉｎ               ｔｈｅ               ｆｕｔｕｒｅ.
                   6.)               "Ａｕｔｏ               2000:               Ｔｈｅ               Ｃａｒ               ａｎｄ               Ｇｌｏｂａｌ               Ｍａｒｋｅｔｓ"               Ｖｅｒｂａｎｄ               Ｄｅｒ               Ａｕｔｏｍｏｂｉｌｉｎｄｕｓｔｒｉｅ
                   Ｔｈｉｓ               ａｒｔｉｃｌｅ               ｅｘａｍｉｎｅｓ               ｔｈｅ               ｌｉｎｋ               ｂｅｔｗｅｅｎ               ｔｈｅ               Ｅｕｒｏ               ａｎｄ               ｔｈｅ               ａｕｔｏｍｏｔｉｖｅ               ｉｎｄｕｓｔｒｙ.

    Ｉｔ               ｐｒｅｓｅｎｔｓ               ｒｅａｌ               ｆｉｇｕｒｅｓ               ａｎｄ               ａ               ｂｒｉｅｆ               ｌｏｏｋ               ａｔ               ｔｈｅ               ｅｆｆｅｃｔｓ               ｏｆ               ｔｈｅ               Ｅｕｒｏ               ｏｎ               ｉｎｄｕｓｔｒｉｅｓ               ｔｈｒｏｕｇｈｏｕｔ               Ｅｕｒｏｐｅ.

    Ｔｈｅ               ａｒｔｉｃｌｅ               ａｌｓｏ               ｅｘｐｌｏｒｅｓ               ｈｏｗ               ａｎｄ               ｗｈｙ               ｔｈｅ               ａｕｔｏｍｏｔｉｖｅ               ｉｎｄｕｓｔｒｙ               ｈａｄ               ｔｏ               ｐｒｅｐａｒｅ               ｆｏｒ               ｔｈｅ               ｃｏｎｖｅｒｓｉｏｎ               ｔｏ               ｔｈｅ               Ｅｕｒｏ               ｔｏ               ａｓｓｕｒｅ               ｔｈａｔ               ｓａｌｅｓ               ａｎｄ               ｐｒｏｆｉｔｓ               ｗｅｒｅ               ｎｏｔ               ｌｏｓｔ.
                   7.)               "Ａｕｔｏｍｏｔｉｖｅ               Ｉｎｄｕｓｔｒｙ               :               Ｓｅｃｔｏｒａｌ               Ａｎａｌｙｓｉｓ"               Ｅｕｒｏｐａ.ｅｕ
                   Ｔｈｉｓ               ｉｓ               ａｎ               ｅｘｈａｕｓｔｉｖｅ               ｅｓｓａｙ               ｔｈａｔ               ｅｘｐｌｏｒｅｓ               ｔｈｅ               ａｕｔｏｍｏｔｉｖｅ               ｉｎｄｕｓｔｒｙ.

    Ｔｈｉｓ               ａｒｔｉｃｌｅ               ｅｘａｍｉｎｅｓ               ｔｈｅ               ｓｔｒｕｃｔｕｒｅ               ｏｆ               ｔｈｅ               ＥＵ               ａｕｔｏ               ｉｎｄｕｓｔｒｙ,               ｌｏｏｋｓ               ａｔ               ｃａｒ               ｓａｌｅｓ               ｗｉｔｈｉｎ               Ｅｕｒｏｐｅ,               ｅｘａｍｉｎｅｓ               ｔｒａｄｅ               ｉｎｃｌｕｄｉｎｇ               ｉｍｐｏｒｔｓ               ａｎｄ               ｅｘｐｏｒｔｓ,               ａｎｄ               ｌｏｏｋｓ               ａｔ               ｐｒｏｆｉｔａｂｉｌｉｔｙ               ｏｆ               ｔｈｅ               ａｕｔｏｍｏｔｉｖｅ               ｓｅｃｔｏｒ.

    Ｆｕｒｔｈｅｒｍｏｒｅ,               ｔｈｉｓ               ａｒｔｉｃｌｅ               ｅｘａｍｉｎｅｓ               ｔｈｅ               ｉｍｐａｃｔ               ｏｆ               ｍａｎｙ               ｋｅｙ               ａｓｐｅｃｔｓ               ｓｕｃｈ               ａｓ               ｔｅｃｈｎｏｌｏｇｉｃａｌ               ｄｅｖｅｌｏｐｍｅｎｔ,               ａｎｄ               Ｉｎｔｅｒｎｅｔ               ｂａｓｅｄ               ｓａｌｅｓ               ｏｎ               ｔｈｅ               ａｕｔｏｍｏｔｉｖｅ               ｉｎｄｕｓｔｒｙ               ｗｉｔｈｉｎ               ｔｈｅ               ＥＵ.
                   8.)               "Ｄｒｉｖｉｎｇ               Ｄｏｗｎ               Ｃａｒ               Ｐｒｉｃｅｓ"               ＢＢＣ               Ｎｅｗｓ
                   Ｔｈｅ               ｍａｉｎ               ｆｏｃｕｓ               ｏｆ               ｔｈｉｓ               ａｒｔｉｃｌｅ               ｉｓ               ｐｒｉｃｅ               ｄｉｆｆｅｒｅｎｃｅｓ               ａｍｏｎｇ               ＥＵ               ｃｏｕｎｔｒｉｅｓ.

    Ｔｈｉｓ               ａｒｔｉｃｌｅ               ｅｘｐｌｏｒｅｓ               ｐｏｓｓｉｂｌｅ               ｒｅａｓｏｎｓ               ａｓ               ｔｏ               ｗｈｙ               ｔｈｅｒｅ               ｉｓ               ｎｏｔ               ｐｒｉｃｅ               ｈａｒｍｏｎｉｚａｔｉｏｎ               ｗｉｔｈ               ｔｈｅ               ＥＵ               ａｎｄ               ｗｈａｔ               ｃｏｕｌｄ               ｂｅ               ｄｏｎｅ               ｔｏ               ａｃｈｉｅｖｅ               ｐｒｉｃｅ               ｈａｒｍｏｎｉｚａｔｉｏｎ               ｗｉｔｈｉｎ               ｔｈｅ               ＥＵ.

    Ｔｈｅ               ＢＢＣ               ｈａｓ               ｂａｓｅｄ               ｔｈｅｉｒ               ａｒｔｉｃｌｅ               ｏｆｆ               ｏｆ               ｔｈｅ               ｒｅｃｅｎｔｌｙ               ｒｅｌｅａｓｅｄ               ａｕｔｏｍｏｔｉｖｅ               ｉｎｆｏｒｍａｔｉｏｎ               ｆｒｏｍ               ｔｈｅ               Ｃｏｍｐｅｔｉｔｉｏｎ               Ｃｏｍｍｉｓｓｉｏｎ,               ａ               ｄｉｖｉｓｉｏｎ               ｏｆ               ｔｈｅ               Ｅｕｒｏｐｅａｎ               Ｃｏｍｍｉｓｓｉｏｎ.

    Ｔｈｅ               ａｒｔｉｃｌｅ               ｍａｉｎｌｙ               ｆｏｃｕｓｅｓ               ｏｎ               ａｖｅｒａｇｅ               ｃａｒ               ｐｒｉｃｅｓ               ｉｎ               ｏｔｈｅｒ               ＥＵ               ｃｏｕｎｔｒｉｅｓ               ｃｏｍｐａｒｅｄ               ｔｏ               ａｖｅｒａｇｅ               ｃａｒ               ｐｒｉｃｅｓ               ｉｎ               ｔｈｅ               ＵＫ.
                   9.)               "ＥＵ               Ａｕｔｏｍｏｔｉｖｅ               Ｉｎｄｕｓｔｒｙ               ａｔ               ａ               Ｃｒｏｓｓｒｏａｄ"               Ｆｒｏｓｔ               ａｎｄ               Ｓｕｌｌｉｖａｎ
                   Ｔｈｅ               ｆｏｃｕｓ               ｏｆ               ｔｈｉｓ               ａｒｔｉｃｌｅ               ｉｓ               ｔｏ               ｐｒｅｓｅｎｔ               ｓｅｖｅｒａｌ               ｒｅａｓｏｎｓ               ｗｈｙ               ｔｈｅ               ａｕｔｏｍａｋｅｒｓ               ｉｎ               Ｅｕｒｏｐｅ               ｃａｎｎｏｔ               ｒｅｍａｉｎ               ｃｏｍｐｅｔｉｔｉｖｅ               ｉｎ               ｔｈｅ               ｗｏｒｌｄ               ｍａｒｋｅｔ.

    Ｔｈｅ               ａｒｔｉｃｌｅ               ｐｏｉｎｔｓ               ｔｏ               ａｓｐｅｃｔｓ               ｓｕｃｈ               ａｓ               ｔａｘｉｎｇ               ｔｈｅ               ｉｎｄｕｓｔｒｙ,               ｄｅａｌｉｎｇ               ｗｉｔｈ               ａ               ｈｉｇｈｌｙ               ｖａｌｕｅｄ               Ｅｕｒｏ,               ａｎｄ               ｏｐｅｎ               ｔｒａｄｅ               ｆｒｏｍ               ｏｕｔｓｉｄｅ               (ｆｏｒｅｉｇｎ)               ｃｏｕｎｔｒｉｅｓ.

    Ｔｈｅ               ａｒｔｉｃｌｅ               ｂｒｉｅｆｌｙ               ｅｘｐｌａｉｎｓ               ｗｈｙ               ｒｅｇｕｌａｔｉｏｎｓ               ａｎｄ               ｏｔｈｅｒ               ｒｅｓｔｒｉｃｔｉｏｎｓ               ａｒｅ               ｈｕｒｔｉｎｇ               ｔｈｅ               Ｅｕｒｏｐｅａｎ               ａｕｔｏｍｏｔｉｖｅ               ｉｎｄｕｓｔｒｙ.
                   10.)               "Ｔｏｗａｒｄ               ａ               Ｓｉｎｇｌｅ               Ｐｒｉｃｅ               Ｔａｇ               :               Ｔｈｅ               Ｕｎｉｆｉｅｄ               Ｅｕｒｏｐｅａｎ               Ｃａｒ               Ｍａｒｋｅｔ               Ｍｅａｎｓ               Ｐｒｉｃｅ               Ｄｉｓｃｒｅｐａｎｃｉｅｓ               ａｒｅ               Ｅｎｄｉｎｇ"
                   Ｔｈｉｓ               ａｒｔｉｃｌｅ               ｅｘｐｌｏｒｅｓ               ｔｈｅ               ｉｍｐａｃｔ               ｔｈｅ               Ｉｎｔｅｒｎｅｔ               ｈａｓ               ｈａｄ               ｏｎ               ｔｈｅ               ａｕｔｏｍｏｔｉｖｅ               ｉｎｄｕｓｔｒｙ               ｗｉｔｈｉｎ               Ｅｕｒｏｐｅ.

    Ｉｔ               ａｌｓｏ               ｅｘａｍｉｎｅｓ               ｈｏｗ               ｐｒｉｃｅ               ｄｉｓｃｒｅｐａｎｃｉｅｓ               ａｍｏｎｇ               Ｅｕｒｏｐｅａｎ               ｃｏｕｎｔｒｉｅｓ               ａｒｅ               ｓｌｏｗｌｙ               ｄｉｓｓｏｌｖｉｎｇ.

    Ｔｈｅ               ａｒｔｉｃｌｅ               ｃｉｔｅｓ               ｒｅｃｅｎｔ               ｍｅｒｇｅｒｓ               ａｎｄ               ａｃｑｕｉｓｉｔｉｏｎｓ               ａｓ               ａｎｏｔｈｅｒ               ｐｏｓｓｉｂｌｅ               ｒｅａｓｏｎ               ｐｒｉｃｅｓ               ａｒｅ               ｂｅｃｏｍｉｎｇ               ｍｏｒｅ               ｃｏｎｓｉｓｔｅｎｔ               ｔｈｒｏｕｇｈｏｕｔ               Ｅｕｒｏｐｅ.
                   11.)               "Ｅｕｒｏｐｅ               ａｔ               ａ               Ｃｒｏｓｓｒｏａｄｓ:               Ｔｈｅ               Ｎｅｅｄ               ｆｏｒ               Ｓｕｓｔａｉｎａｂｌｅ               Ｔｒａｎｓｐｏｒｔ"               Ｅｕｒｏｐｅａｎ               Ｃｏｍｍｉｓｓｉｏｎ
                   Ａｎ               ｉｎ               ｄｅｐｔｈ               ｌｏｏｋ               ａｔ               ｔｈｅ               ｔｒａｎｓｐｏｒｔａｔｉｏｎ               ｓｅｃｔｏｒ               ｏｆ               ｔｈｅ               Ｅｕｒｏｐｅａｎ               Ｕｎｉｏｎ.

    Ｔｈｉｓ               ａｒｔｉｃｌｅ               ｐｒｅｓｅｎｔｓ               ａｌｌ               ａｓｐｅｃｔｓ               ｏｆ               ｔｒａｎｓｐｏｒｔａｔｉｏｎ               ｗｉｔｈｉｎ               ｔｈｅ               ＥＵ               ａｎｄ               ｔｈｅｎ               ｆｏｃｕｓｅｓ               ｉｎ               ｄｅｔａｉｌ               ｏｎ               ｔｈｅ               ｖａｒｉｏｕｓ               ｓｅｃｔｏｒｓ               ｏｆ               ｔｒａｎｓｐｏｒｔａｔｉｏｎ               ｉｎｃｌｕｄｉｎｇ               ｐｅｒｓｏｎａｌ               ａｎｄ               ｈｅａｖｙ               ｔｒｕｃｋ               ｔｒａｎｓｐｏｒｔａｔｉｏｎ.

    Ｔｈｅｒｅ               ａｒｅ               ｓｅｖｅｒａｌ               ｒｅｃｏｍｍｅｎｄａｔｉｏｎｓ               ｗｉｔｈｉｎ               ｔｈｉｓ               ｒｅｐｏｒｔ               ｔｏ               ｓｔｒｅｎｇｔｈｅｎ               ｔｈｅ               ｔｒａｎｓｐｏｒｔａｔｉｏｎ               ｓｙｓｔｅｍ               ｔｈｒｏｕｇｈｏｕｔ               ｔｈｅ               Ｅｕｒｏｐｅａｎ               Ｕｎｉｏｎ               ｉｎ               ｔｈｅ               ｆｕｔｕｒｅ.
                   Ｓｅｃｔｉｏｎ               3               :               Ｍｅｔｈｏｄｓ
                   Ｔｏ               ｂｅｇｉｎ               ｔｈｉｓ               ｐｒｏｊｅｃｔ,               ｓｅｖｅｒａｌ               ｋｅｙ               ａｓｓｕｍｐｔｉｏｎｓ               ｏｒ               ｒｅａｌｉｚａｔｉｏｎｓ               ｈａｄ               ｔｏ               ｂｅ               ｍａｄｅ.

    Ｆｉｒｓｔ               ｏｆ               ａｌｌ,               ｂａｓｅｄ               ｕｐｏｎ               ｒｅｓｅａｒｃｈ               ｉｔ               ｗａｓ               ａｓｓｕｍｅｄ               ｔｈａｔ,               "Ｔｈｅ               ｅｕｒｏ'ｓ               ｓｔｅｅｐ               ｒｉｓｅ               ａｇａｉｎｓｔ               ｔｈｅ               ｄｏｌｌａｒ               ｈａｓ               Ｅｕｒｏｐｅａｎ               ｐｕｎｄｉｔｓ               ａｎｄ               ｐｏｌｉｃｙｍａｋｅｒｓ               ｆｒｅｔｔｉｎｇ.

    Ｗｈｉｌｅ               ｔｈｅ               ｃｕｒｒｅｎｃｙ               ｃｌｉｍｂ               ｉｓ               ａ               ｓｉｇｎ               ｔｈａｔ               ｉｎｖｅｓｔｏｒｓ               ｈｏｌｄ               ｍｏｒｅ               ｆａｉｔｈ               ｉｎ               ｔｈｅ               ｅｕｒｏ,               ｗｈｉｃｈ               ｉｓ               ｊｕｓｔ               5               ｙｅａｒｓ               ｏｌｄ,               ｉｔ               ｃｏｕｌｄ               ｔｈｒｅａｔｅｎ               ｔｈｅ               ｐａｃｅ               ｏｆ               ａｎｙ               Ｅｕｒｏｐｅａｎ               ｅｃｏｎｏｍｉｃ               ａｄｖａｎｃｅｓ"               (Ｓｃｈｏｆｉｅｌｄ:               Ｓｔｒｏｎｇｅｒ               Ｅｕｒｏ               Ｗｏｒｒｉｅｓ               Ｅｕｒｏｐｅａｎ               Ｃｏｍｐａｎｉｅｓ).

    Ｗｅ               ｃａｎ               ａｓｓｕｍｅ               ｓｅｖｅｒａｌ               ｋｅｙ               ｉｓｓｕｅｓ               ｓｕｃｈ               ａｓ               ｔｈｅ               ｒｉｓｅ               ｉｎ               ｔｈｅ               ｅｕｒｏ               ｄｏｅｓ               ａｆｆｅｃｔ               ｔｈｅ               ｅｃｏｎｏｍｙ,               ｉｔ               ｃａｎ               ｉｍｐａｃｔ               ｔｈｅ               ａｕｔｏｍｏｂｉｌｅ               ｉｎｄｕｓｔｒｙ,               ａｎｄ               ｐｅｒｈａｐｓ               ｍｏｓｔ               ｉｍｐｏｒｔａｎｔｌｙ,               ｍａｎｙ               ｐｅｏｐｌｅ               ａｒｅ               ｃｏｎｃｅｒｎｅｄ               ｏｖｅｒ               ｔｈｅ               ａｆｆｅｃｔ               ｔｈａｔ               ａ               ｒｉｓｉｎｇ               ｅｕｒｏ               ｍａｙ               ｈａｖｅ.
                   Ｔｈｉｓ               ａｃｃｏｕｎｔｓ               ｆｏｒ               ｔｈｅ               ｃｏｎｔｒｉｂｕｔｉｏｎ               ｏｆ               ｔｈｅ               ｅｕｒｏ               ｔｏ               ｔｈｅ               ａｕｔｏｍｏｂｉｌｅ               ｉｎｄｕｓｔｒｙ.

    Ｎｅｘｔ               ｗｅ               ｍｕｓｔ               ａｓｓｕｒｅ               ａ               ｌｉｎｋ               ｂｅｔｗｅｅｎ               ｔｈｅ               ＥＵ               ａｎｄ               ｔｈｅ               ａｕｔｏｍｏｂｉｌｅ               ｉｎｄｕｓｔｒｙ.

    Ａｃｃｏｒｄｉｎｇ               ｔｏ               Ａｒｔｙｋｕｌ               Ｊａｓｋｏｌｓｋｉｅｊ               ｉｎ               Ｔｏ               ｔｈｅ               ＥＵ               ａｔ               Ｌｏｗ               Ｓｐｅｅｄ,               "Ｔｈｅ               ａｕｔｏｍｏｔｉｖｅ               ｉｎｄｕｓｔｒｙ               ｉｓ               ａｌｓｏ               ａｗａｒｅ               ｏｆ               ｔｈｅ               ｐｏｓｉｔｉｖｅ               ａｓｐｅｃｔｓ               ｏｆ               ｔｈｅ               ａｃｃｅｓｓｉｏｎ.

    Ｅｖｅｒｙ               ｆｏｕｒｔｈ               ｅｎｔｒｅｐｒｅｎｅｕｒ               ｉｓ               ｃｏｕｎｔｉｎｇ               ｏｎ               ｈａｖｉｎｇ               ｅａｓｉｅｒ               ａｃｃｅｓｓ               ｔｏ               ＥＵ               ｍａｒｋｅｔｓ.

    Ｔｈｉｓ               ｍａｙ               ｍｅａｎ               ｔｈａｔ               ａｔ               ｌｅａｓｔ               ｓｏｍｅ               ｏｆ               ｔｈｅｍ               ａｒｅ               ｓｏｏｎ               ｇｏｉｎｇ               ｔｏ               ｃｏｍｍｅｎｃｅ               ｌｏｏｋｉｎｇ               ｆｏｒ               ｎｅｗ               ｍａｒｋｅｔｓ               ｆｏｒ               ｔｈｅｉｒ               ｇｏｏｄ               ａｎｄ               ｓｅｒｖｉｃｅｓ               ｏｒ               ｓｏｕｒｃｅ               ｏｆ               ｓｕｐｐｌｉｅｓ               ｉｎ               ｔｈｅ               Ｍｅｍｂｅｒ               Ｓｔａｔｅｓ."               Ｔｈｉｓ               ｓｔａｔｅｍｅｎｔ               ａｃｃｏｕｎｔｓ               ｆｏｒ               ｔｈｅ               ｐｏｓｉｔｉｖｅ               ｒｅｉｎｆｏｒｃｅｍｅｎｔ               ｔｈａｔ               ｔｈｅ               ＥＵ               ｃａｎ               ｈａｖｅ               ｏｎ               ｔｈｅ               ａｕｔｏｍｏｔｉｖｅ               ｉｎｄｕｓｔｒｙ.

    Ｈｏｗｅｖｅｒ,               ｔｈｅ               ｂａｓｉｓ               ｆｏｒ               ｐｏｓｓｉｂｌｅ               ｎｅｇａｔｉｖｅ               ｃｏｎｔｒｉｂｕｔｉｏｎ               ｔｈａｔ               ｔｈｅ               ＥＵ               ｍａｙ               ｈａｖｅ               ｏｎ               ｔｈｅ               ａｕｔｏｍｏｂｉｌｅ               ｉｎｄｕｓｔｒｙ               ｉｓ               ｓｕｍｍｅｄ               ｉｎ               ｔｈｉｓ               ｓｔａｔｅｍｅｎｔ               ｂｙ               Ｍ.

    Ｍａｈｅｓｗａｒａｎ               "ＥＵ               Ａｕｔｏｍｏｔｉｖｅ               Ｉｎｄｕｓｔｒｙ               ａｔ               ａ               Ｃｒｏｓｓｒｏａｄｓ?",               "Ｔｈｅ               ａｕｔｏｍｏｔｉｖｅ               ｉｎｄｕｓｔｒｙ               ｈａｓ               ｂｅｅｎ               ｔａｒｇｅｔｅｄ               ｗｈｅｎｅｖｅｒ               ａ               ＥＵ               ｍｅｍｂｅｒ               ｃｏｕｎｔｒｙ               ｗａｎｔｅｄ               ｔｏ               ｓｏｕｒｃｅ               ａｄｄｉｔｉｏｎａｌ               ｒｅｖｅｎｕｅ.

    Ｔａｘ               ｒｅｖｅｎｕｅ               ｆｒｏｍ               ｔｈｅ               ａｕｔｏｍｏｔｉｖｅ               ｉｎｄｕｓｔｒｙ               ｅｘｃｅｅｄ               350               ｂｉｌｌｉｏｎ               ｅｕｒｏ,               ｔｈａｔ               ｉｓ,               15               ｐｅｒｃｅｎｔ               ｏｆ               ｔｈｅ               ｔｏｔａｌ               ｒｅｖｅｎｕｅｓ               ｏｆ               ｔｈｅ               Ｅ.Ｕ.

    ｇｏｖｅｒｎｍｅｎｔｓ               ａｎｄ               4               ｐｅｒｃｅｎｔ               ｏｆ               ｔｈｅ               ＥＵ               ＧＤＰ.

    Ｍｏｕｎｔｉｎｇ               ｐｒｅｓｓｕｒｅ               ｆｒｏｍ               ｔｈｅ               ＳＧＰ               ｆｏｒｃｅｄ               Ｇｅｒｍａｎｙ               ｔｏ               ｈｉｋｅ               ｔａｘｅｓ               ｆｏｒ               ｃｏｍｐａｎｙ               ｃａｒｓ               ｉｎ               2002               ａｓ               ａ               ｍｅａｎｓ               ｔｏ               ｉｍｐｒｏｖｉｎｇ               ｉｔｓ               ｆｉｓｃａｌ               ｒｅｖｅｎｕｅ."               Ｆｒｏｍ               ｔｈｉｓ               ｓｔａｔｅｍｅｎｔ               ｗｅ               ｃａｎ               ｔｈｅｎ               ａｓｓｕｍｅ               ｔｈａｔ               ｔｈｅｒｅ               ｉｓ               ａ               ｎｅｇａｔｉｖｅ               ａｓｐｅｃｔ               ｂｅｔｗｅｅｎ               ｔｈｅ               ＥＵ               ａｎｄ               ｔｈｅ               Ｅｕｒｏｐｅａｎ               ａｕｔｏｍａｋｅｒｓ.
                   Ｆｉｎａｌｌｙ,               ｗｅ               ｍｕｓｔ               ｌｉｎｋ               ｅｎｖｉｒｏｎｍｅｎｔａｌ               ｒｅｇｕｌａｔｉｏｎｓ               ｔｏ               ｔｈｅ               ｃｏｓｔ               ａｎｄ               ｃｏｍｐｅｔｉｔｉｖｅｎｅｓｓ               ｏｆ               Ｅｕｒｏｐｅａｎ               Ｃａｒｓ.

    Ｔｈｉｓ               ａｓｓｕｍｐｔｉｏｎ               ｌｉｅｓ               ｍａｉｎｌｙ               ａｒｏｕｎｄ               ｔｈｅ               Ｅｕｒｏ               ＩＶ               ｎｏｒｍｓ,               ａ               ｓｔｒｉｎｇｅｎｔ               ｅｍｉｓｓｉｏｎｓ               ｒｅｇｕｌａｔｉｏｎ               ｅｎｆｏｒｃｅｄ               ｂｙ               ｔｈｅ               ＥＵ.

    Ａｃｃｏｒｄｉｎｇ               ｔｏ               Ｍ.

    Ｍａｈｒｅｓｗａｒａｎ               ｉｎ               "ＥＵ               Ａｕｔｏｍｏｔｉｖｅ               Ｉｎｄｕｓｔｒｙ               ａｔ               ａ               Ｃｒｏｓｓｒｏａｄｓ,               "Ｔｈｅ               ＷＢＥ               (Ｗｅａｋｅｎｅｄ               Ｂｌｏｃｋ               Ｅｘｅｍｐｔｉｏｎ)               ｉｓ               ａｌｓｏ               ｒｅｄｅｆｉｎｉｎｇ               ｔｈｅ               ｓｕｐｐｌｙ               ｃｈａｉｎ,               ｄｅａｌｅｒ               ｎｅｔｗｏｒｋ,               ａｎｄ               ｐｒｉｃｅ               ｍｅｃｈａｎｉｓｍ.

    Ｐｒｉｃｅ               ｃｏｎｖｅｒｇｅｎｃｅ               ａｎｄ               ｉｎｃｒｅａｓｉｎｇ               ｉｎｃｅｎｔｉｖｅｓ               ｓｑｕｅｅｚｅ               ｐｒｏｆｉｔａｂｉｌｉｔｙ.

    Ｅｕｒｏ               ＩＶ               ｎｏｒｍｓ               ｈａｖｅ               ｍｏｕｎｔｅｄ               ｐｒｅｓｓｕｒｅ               ｏｎ               ｍａｎｕｆａｃｔｕｒｅｒｓ               ｔｏ               ｃｏｍｐｌｙ               ｗｉｔｈ               ｎｅｗ               ｓｔａｎｄａｒｄｓ.

    Ｔｏ               ｍａｔｃｈ               ｔｈｅｓｅ               ｎｅｗ               ｎｏｒｍｓ,               ｍａｎｕｆａｃｔｕｒｅｒｓ               ｎｅｅｄ               ｔｏ               ｉｎｃｒｅａｓｅ               Ｒ               &               Ｄ               (ｒｉｄｅ               ａｎｄ               ｄｒｉｖｅ)               ｅｘｐｅｎｓｅｓ               ｆｏｒ               ｄｅｖｅｌｏｐｉｎｇ               ｎｅｗ               ｐｒｏｄｕｃｔｓ."               Ｓｉｎｃｅ               ｉｔ               ｉｓ               ｅｖｉｄｅｎｔ               ｔｈａｔ               ｔｈｅ               ＥＵ,               ｔｈｅ               Ｅｕｒｏ,               ａｎｄ               ｖａｒｉｏｕｓ               ｒｅｇｕｌａｔｉｏｎｓ               ｃａｎ               ａｎｄ               ｄｏ               ａｆｆｅｃｔ               ｔｈｅ               ａｕｔｏｍｏｔｉｖｅ               ｉｎｄｕｓｔｒｙ               ｉｎ               Ｅｕｒｏｐｅａｎ               ｃｏｕｎｔｒｉｅｓ,               ｔｈｅ               ｑｕｅｓｔｉｏｎ               ｔｈａｔ               ｒｅｍａｉｎｓ               ｔｏ               ｂｅ               ａｎｓｗｅｒｅｄ               ｉｓ               ｉｎ               ｗｈａｔ               ｗａｙｓ,               ａｎｄ               ｗｈａｔ               ｉｓ               ｔｈｅ               ｎｅｔ               ａｆｆｅｃｔ?
                   Ｓｅｃｔｉｏｎ               4               :               Ａｎａｌｙｓｉｓ               

                   Ｔｈｒｏｕｇｈｏｕｔ               ｔｈｅ               ｃｏｕｒｓｅ               ｏｆ               ｍｙ               ｒｅｓｅａｒｃｈ,               ａ               ｆｅｗ               ｉｓｓｕｅｓ               ｂｅｃａｍｅ               ｐｒｏｍｉｎｅｎｔ               ｗｈｅｎ               ｔｒｙｉｎｇ               ｔｏ               ｄｅｔｅｒｍｉｎｅ               ｗｈａｔ               ｄｏｅｓ               ａｆｆｅｃｔ               ｔｈｅ               ｐｒｉｃｅｓ               ａｎｄ               ｓａｌｅｓ               ｏｆ               ｃａｒｓ               ｆｒｏｍ               Ｅｕｒｏｐｅａｎ               ａｕｔｏｍａｋｅｒｓ               ｉｎ               ｒｅｇａｒｄｓ               ｔｏ               ｔｈｅ               ＥＵ               ａｎｄ               ｔｈｅ               ｅｕｒｏ.

    Ｆｉｒｓｔ,               Ｉ               ｗｉｌｌ               ｂｒｉｅｆｌｙ               ｄｅｓｃｒｉｂｅ               ｗｈｙ               ｅｎｖｉｒｏｎｍｅｎｔａｌ               ｒｅｇｕｌａｔｉｏｎｓ               ｏｆ               ｔｈｅ               ＥＵ               ｈａｖｅ               ｃａｕｓｅｄ               ｐｒｉｃｅ               ｉｎｃｒｅａｓｅｓ               ｆｏｒ               Ｅｕｒｏｐｅａｎ               ａｕｔｏｍａｋｅｒｓ.
                   Ａ               ｎｅｗ               ｓｅｔ               ｏｆ               ｓｔａｎｄａｒｄｓ               ｒｅｆｅｒｒｅｄ               ｔｏ               ａｓ               Ｅｕｒｏ               ＩＶ,               ｃｏｎｔｉｎｕｅ               ｔｏ               ｐｒｅｓｓｕｒｅ               ａｕｔｏｍａｋｅｒｓ               ｉｎｔｏ               ｍａｋｉｎｇ               ｔｈｅｒｅ               ｃａｒｓ               ｍｏｒｅ               ｅｎｖｉｒｏｎｍｅｎｔａｌｌｙ               ｆｒｉｅｎｄｌｙ.

    Ｕｓｕａｌｌｙ,               ｔｈｉｓ               ｒｅｑｕｉｒｅｓ               ａｄｄｉｔｉｏｎａｌ               ｔｅｓｔｉｎｇ,               ｍｏｒｅ               ｅｍｉｓｓｉｏｎｓ               ｅｑｕｉｐｍｅｎｔ,               ａｎｄ               ｌｏｎｇｅｒ               ｌｉｆｅ               ｅｘｐｅｃｔａｎｃｙ               ｆｏｒ               ｃｅｒｔａｉｎ               ｖｉｔａｌ               ｅｍｉｓｓｉｏｎｓ               ｃｏｍｐｏｎｅｎｔｓ               ｏｎ               ａ               ｐａｒｔｉｃｕｌａｒ               ｖｅｈｉｃｌｅ.

    Ｇｅｎｅｒａｌｌｙ,               ｔｅｓｔｉｎｇ               ｉｓ               ｅｘｐｅｎｓｉｖｅ.

    Ｔｈｅｒｅｆｏｒｅ,               ｔｈｅ               ｒｅｑｕｉｒｅｍｅｎｔ               ｏｆ               ａｎｙ               ａｄｄｉｔｉｏｎａｌ               ｔｅｓｔｉｎｇ               ｗｉｌｌ               ｉｎｃｒｅａｓｅ               ｔｈｅ               ｐｒｉｃｅ               ｏｆ               ａ               ｖｅｈｉｃｌｅ.

    Ｆｕｒｔｈｅｒｍｏｒｅ,               ｍａｋｉｎｇ               ｌｏｎｇｅｒ               ｌａｓｔｉｎｇ               ｐａｒｔｓ               ａｎｄ               ｉｎｃｏｒｐｏｒａｔｉｎｇ               ｍｏｒｅ               ｐａｒｔｓ               ｉｎｔｏ               ａ               ｖｅｈｉｃｌｅ               ａｌｓｏ               ｉｎｃｒｅａｓｅｓ               ｔｈｅ               ｎｅｔ               ｃｏｓｔ               ｏｆ               ｐｒｏｄｕｃｔｉｏｎ.

    Ｅｕｒｏ               ＩＶ               ｒｅｇｕｌａｔｉｏｎｓ               ａｒｅ               ｃｉｔｅｄ               ａｓ               ｂｅｉｎｇ               ｏｖｅｒｌｙ               ｃｏｎｃｅｒｎｅｄ               ｗｉｔｈ               ｔｈｅ               ｅｎｖｉｒｏｎｍｅｎｔ,               ｗｉｔｈ               ｌｉｔｔｌｅ               ｃｏｎｃｅｒｎ               ｆｏｒ               ｔｈｅ               ｃｏｓｔ               ａｓｓｏｃｉａｔｅｄ               ｗｉｔｈ               ｍｅｅｔｉｎｇ               ｔｈｅｓｅ               ｄｅｍａｎｄｓ.

    Ｔｈｅ               ａｕｔｏｍａｋｅｒｓ               ｍｕｓｔ               ｐａｙ               ｆｏｒ               ｔｈｅ               ｉｎｃｒｅａｓｅ               ｅｎｔｉｒｅｌｙ,               ａｎｄ               ｍｏｓｔ               ｈａｖｅ               ｉｎｃｒｅａｓｅｄ               ｓａｌｅ               ｐｒｉｃｅｓ               ｔｏ               ｏｖｅｒｃｏｍｅ               ｔｈｅ               ｎｅｗ               ｃｏｓｔｓ.
                   Ｔｈｅ               ｓｅｃｏｎｄ               ｆａｃｔｏｒ               ｔｈａｔ               Ｉ               ｗｉｌｌ               ｄｉｓｃｕｓｓ               ｔｈａｔ               ａｆｆｅｃｔｓ               ｔｈｅ               ｐｒｉｃｅ               ａｎｄ               ｓａｌｅｓ               ｏｆ               ｖｅｈｉｃｌｅｓ               ｆｒｏｍ               Ｅｕｒｏｐｅａｎ               ａｕｔｏｍａｋｅｒｓ               ｉｓ               ｒｅｌａｔｅｄ               ｔｏ               ＥＵ               ｒｅｇｕｌａｔｉｏｎｓ               ａｎｄ               ｍｏｒｅ               ｓｐｅｃｉｆｉｃａｌｌｙ               ｔｏ               ｔｈｅ               Ｗｅａｋｅｎｅｄ               Ｂｌｏｃｋ               Ｅｘｅｍｐｔｉｏｎ               (ＷＢＥ).

    Ａｃｃｏｒｄｉｎｇ               ｔｏ               Ｆｒｏｓｔ               ａｎｄ               Ｓｕｌｌｉｖａｎ               ｗｒｉｔｅｒ               Ｍ.

    Ｍａｈｅｓｗａｒａｎ,               "Ａｓ               ｔｈｅ               Ｎｅｗ               Ｂｌｏｃｋ               Ｅｘｅｍｐｔｉｏｎ               ｅｘｔｅｎｄｅｄ               ｔｏ               ｔｈｅ               ａｕｔｏｍｏｔｉｖｅ               ｉｎｄｕｓｔｒｙ               ｅｎｄｅｄ               ｉｎ               Ｓｅｐｔｅｍｂｅｒ               2002,               ａｎｄ               ｗａｓ               ｒｅｐｌａｃｅｄ               ｂｙ               ａ               ｗｅａｋｅｎｅｄ               ｂｌｏｃｋ               ｅｘｅｍｐｔｉｏｎ,               ｔｈｅ               ｃｏｍｐｅｔｉｔｉｏｎ               ｉｓ               ｌｉｋｅｌｙ               ｔｏ               ｓｔｉｆｆｅｎ               ｉｎ               ｔｈｅ               ＥＵ               ｒｅｇｉｏｎ,               ｅｓｐｅｃｉａｌｌｙ               ｆｒｏｍ               Ａｓｉａｎ               ｍａｎｕｆａｃｔｕｒｅｒｓ.

    Ａｓ               ｉｎｃｒｅａｓｅｄ               ｃｏｍｐｅｔｉｔｉｏｎ               ｉｓ               ｌｉｋｅｌｙ               ｔｏ               ａｇｇｒａｖａｔｅ               ｔｈｅ               ｐｒｉｃｅ               ｗａｒ,               ｔｈｅ               ｐｒｉｃｅ               ｄｉｆｆｅｒｅｎｃｅｓ               ｐｒｅｖａｉｌｉｎｇ               ｉｎ               ｔｈｅ               ＥＵ               ｗｉｌｌ               ｂｅ               ｍａｒｇｉｎａｌｉｚｅｄ."               Ｔｈｅ               ｗｅａｋｅｎｅｄ               ｂｌｏｃｋ               ｅｘｅｍｐｔｉｏｎ               ａｌｌｏｗｓ               ｍｏｒｅ               ｖｅｈｉｃｌｅｓ               ｔｏ               ｂｅ               ｉｍｐｏｒｔｅｄ               ｔｏ               ｔｈｅ               ＥＵ               ｒｅｇｉｏｎ.

    Ｓｏｍｅ               ｒｅｓｔｒｉｃｔｉｏｎｓ               ｄｏ               ｓｔｉｌｌ               ｅｘｉｓｔ.

    Ｈｏｗｅｖｅｒ,               ｔｈｅ               ｍａｒｋｅｔ               ｗｉｌｌ               ｎｏｗ               ｂｅ               ｍｏｒｅ               ｏｐｅｎ               ｔｏ               ｏｕｔｓｉｄｅ               ｃｏｍｐｅｔｉｔｉｏｎ.

    Ｔｈｉｓ               ｗｉｌｌ               ｌｉｋｅｌｙ               ｃａｕｓｅ               ｐｒｉｃｅｓ               ｏｆ               Ｅｕｒｏｐｅａｎ               ａｕｔｏｍｏｂｉｌｅｓ               ｓｏｌｄ               ｉｎ               ｔｈｅ               ＥＵ               ｔｏ               ｄｒｏｐ               ｔｏ               ｂｅｔｔｅｒ               ｃｏｍｐｅｔｅ               ｗｉｔｈ               ｏｕｔｓｉｄｅ               ｃｏｍｐｅｔｉｔｉｏｎ.

    Ａｌｔｈｏｕｇｈ               ｔｈｉｓ               ｗｉｌｌ               ｂｅ               ｂｅｔｔｅｒ               ｆｏｒ               ｔｈｅ               ｃｏｎｓｕｍｅｒ,               ａｎｄ               ｌｉｋｅｌｙ               ｗｉｌｌ               ｉｎｃｒｅａｓｅ               ｓａｌｅｓ,               ｔｈｅ               ｐｒｏｆｉｔ               ｐｅｒ               ｖｅｈｉｃｌｅ               ｗｉｌｌ               ｄｉｍｉｎｉｓｈ               ｆｏｒ               ｔｈｅ               Ｅｕｒｏｐｅａｎ               ａｕｔｏｍａｋｅｒ.

    Ｔｈｉｓ               ｈａｓ               ｆｏｒｃｅｄ               ｍａｎｙ               ａｕｔｏｍａｋｅｒｓ               ｔｏ               ｌｏｏｋ               ｆｏｒ               ｒｅｖｅｎｕｅ               ｅｌｓｅｗｈｅｒｅ.

    Ａｓ               Ｆｒｏｓｔ               ａｎｄ               Ｓｕｌｌｉｖａｎ               ｗｒｉｔｅｒ               Ｍ.

    Ｍａｈｅｓｗａｒａｎ               ｆｕｒｔｈｅｒ               ｓｔａｔｅｓ,               "Ｆｒｏｓｔ               ａｎｄ               Ｓｕｌｌｉｖａｎ               ｅｘｐｅｃｔｓ               ｔｈｅ               ａｕｔｏｍｏｔｉｖｅ               ｍａｎｕｆａｃｔｕｒｅｒｓ               ｔｏ               ｄｉｖｅｒｓｉｆｙ               ｔｈｅｉｒ               ａｃｔｉｖｉｔｉｅｓ               ｉｎｔｏ               ａｆｔｅｒ-ｓａｌｅｓ               ｍａｒｋｅｔｓ               ｓｕｃｈ               ａｓ               ｆｉｎａｎｃｉｎｇ,               ｇｕａｒａｎｔｅｅ,               ｕｓｅｄ               ｃａｒｓ,               ａｎｄ               ｆｌｅｅｔ               ｍａｎａｇｅｍｅｎｔ               ｔｏ               ｇｅｎｅｒａｔｅ               ｎｅｗ               ｒｅｖｅｎｕｅ               ｓｔｒｅａｍｓ               ａｎｄ               ｂｅｔｔｅｒ               ｍａｒｇｉｎｓ."               Ｔｈｅ               ＷＢＥ               ｉｓ               ａｌｓｏ               ｆｏｒｃｉｎｇ               ｍａｎｕｆａｃｔｕｒｅｒｓ               ｔｏ               ｒｅｄｅｆｉｎｅ               ｔｈｅ               ｓｕｐｐｌｙ               ｃｈａｉｎ,               ｄｅａｌｅｒ               ｎｅｔｗｏｒｋ,               ａｎｄ               ｐｒｉｃｅ               ｍｅｃｈａｎｉｓｍｓ.

    Ｐｒｉｃｅ               ｃｏｎｖｅｒｇｅｎｃｅ               ｔｈｒｏｕｇｈｏｕｔ               ｔｈｅ               Ｅｕｒｏｐｅａｎ               ｃｏｕｎｔｒｉｅｓ               ｏｒ               ａ               ｈｏｍｏｇｅｎｉｚｅｄ               ｐｒｉｃｅ               ｔｈｒｏｕｇｈｏｕｔ               Ｅｕｒｏｐｅ               ｆｕｒｔｈｅｒ               ｓｑｕｅｅｚｅｓ               ｐｒｏｆｉｔ               ｉｎ               ｃｅｒｔａｉｎ               ｍａｒｋｅｔｓ.
                   Ｆｉｎａｌｌｙ,               ｔｈｅ               ｐｒｉｃｅ               ｄｉｆｆｅｒｅｎｃｅｓ               ｔｈｒｏｕｇｈｏｕｔ               Ｅｕｒｏｐｅａｎ               ｃｏｕｎｔｒｉｅｓ               ｈａｖｅ               ｓｐａｗｎｅｄ               ａ               ｎｅｗ               ｍａｒｋｅｔ               ｏｆ               Ｉｎｔｅｒｎｅｔ               ｓａｌｅｓ               ｏｆ               ａｕｔｏｍｏｂｉｌｅｓ.

    Ａ               ｄｅａｌｅｒ               ｗｉｌｌ               ｐｕｒｃｈａｓｅ               ａ               ｃａｒ               ｉｎ               ａ               Ｅｕｒｏｐｅａｎ               ｃｏｕｎｔｒｙ               ｏｒ               ａ               ｆｏｒｅｉｇｎ               ｃｏｕｎｔｒｙ               ｔｈａｔ               ｏｆｆｅｒｓ               ｔｈｅ               ｌｏｗｅｓｔ               ｐｒｉｃｅ               ｏｎ               ａ               ｐａｒｔｉｃｕｌａｒ               ｍｏｄｅｌ.

    Ｈｅ               ｗｉｌｌ               ｔｈｅｎ               ｓｅｌｌ               ｔｈａｔ               ｖｅｈｉｃｌｅ               ｏｖｅｒ               ｔｈｅ               Ｉｎｔｅｒｎｅｔ               ｔｏ               ｃｉｔｉｚｅｎｓ               ｉｎ               ａｎｙ               Ｅｕｒｏｐｅａｎ               ｃｏｕｎｔｒｙ.

    Ｔｈｉｓ               ｏｆｆｅｒｓ               ｔｈｅ               ｂｕｙｅｒ               ｔｈｅ               ｂｅｓｔ               ｐｏｓｓｉｂｌｅ               ｐｒｉｃｅ               ｔｈｒｏｕｇｈｏｕｔ               Ｅｕｒｏｐｅ.

    Ａｃｃｏｒｄｉｎｇ               ｔｏ               ｔｈｅ               ＢＢＣ               Ｎｅｗｓ,               "Ｓｏｍｅ               ｆｏｒｅｃｏｕｒｔｓ               ａｒｅ               ｄｏｉｎｇ               ａ               ｔｈｒｉｖｉｎｇ               ｔｒａｄｅ               ｉｎ               Ｅｕｒｏｐｅａｎ               Ｉｍｐｏｒｔｓ,               ｏｆｆｅｒｉｎｇ               ｓａｖｉｎｇ               ｏｆ               ｔｈｏｕｓａｎｄｓ               ｏｆ               ｐｏｕｎｄｓ.

    Ｉｎｔｅｒｎｅｔ               ｓｉｔｅｓ               ａｒｅ               ａｌｓｏ               ｐｒｏｍｏｔｉｎｇ               ｔｈｅｉｒ               ｓｅｒｖｉｃｅｓ,               ｓｏｕｒｃｉｎｇ               ｍｏｓｔ               ｏｆ               ｔｈｅｉｒ               ｃａｒ               ｆｒｏｍ               ｏｖｅｒｓｅａｓ               ｔｏ               ｏｆｆｅｒ               ｔｈｅ               ｃｈｅａｐｅｓｔ               ｐｒｉｃｅｓ.

    Ｔｈｅ               ｗａｙ               ｐｅｏｐｌｅ               ｂｕｙ               ｔｈｅｉｒ               ｃａｒｓ               ｈａｖｅ               ｃｈａｎｇｅｄ               ｏｖｅｒ               ａ               ｓｈｏｒｔ               ｐｅｒｉｏｄ               ｏｆ               ｔｉｍｅ,               ａｎｄ               ｔｈｅｙ               ａｒｅ               ｌｅａｒｎｉｎｇ               ｔｈａｔ               ｓｈｏｐｐｉｎｇ               ａｒｏｕｎｄ               ｃａｎ               ｐｒｏｄｕｃｅ               ｂｉｇ               ｓａｖｉｎｇｓ."               Ｆｏｒ               ｔｈｅ               Ｅｕｒｏｐｅａｎ               ｍａｒｋｅｔ,               ｔｈｉｓ               ｎｅｗ               ｆｏｒｍ               ｏｆ               ｓａｌｅｓ               ｃａｎ               ｏｎｌｙ               ｈｕｒｔ               ｔｈｅｉｒ               ｏｖｅｒａｌｌ               ｐｒｏｆｉｔ.

    Ｂｙ               ｇｉｖｉｎｇ               ｃｏｎｓｕｍｅｒｓ               ｔｈｅ               ｃｈａｎｃｅ               ｔｏ               ｆｉｎｄ               ｔｈｅ               ｌｏｗｅｓｔ               ｐｒｉｃｅ,               ａｎｄ               ｔｈｅｒｅｆｏｒｅ               ｍａｋｉｎｇ               ｔｈｅ               ｍａｎｕｆａｃｔｕｒｅｒｓ               ｐｒｏｆｉｔ               ａｓ               ｌｏｗ               ａｓ               ｐｏｓｓｉｂｌｅ,               ｔｈｅ               ｍａｎｕｆａｃｔｕｒｅｒｓ               ｌｏｓｅ.

    Ｔｈｅ               ｌａｃｋ               ｏｆ               ｐｒｉｃｅ               ｃｏｎｖｅｒｇｅｎｃｅ               ｔｈｒｏｕｇｈｏｕｔ               Ｅｕｒｏｐｅ               ｈａｓ               ｃａｕｓｅｄ               ｔｈｉｓ               ｏｕｔｃｏｍｅ,               ａｎｄ               ｎｅｗ               ＥＵ               ｒｅｇｕｌａｔｉｏｎｓ               ａｒｅ               ｎｅｅｄｅｄ               ｔｏ               ｒｅｍｅｄｙ               ｉｔ.

    Ａｃｃｏｒｄｉｎｇ               ｔｏ               ｔｈｅ               ａｒｔｉｃｌｅ               "Ｔｏｗａｒｄｓ               ａ               Ｓｉｎｇｌｅ               Ｐｒｉｃｅ               Ｔａｇ"               ,               "Ｔｈｅｓｅ               ｌｏｎｇｓｔａｎｄｉｎｇ               ｐｒｉｃｅ               ｄｉｆｆｅｒｅｎｔｉａｌｓ,               ａｌｓｏ               ｔｈｅ               ｒｕｌｅ               ｉｎ               Ｂｒｉｔａｉｎ,               Ｆｒａｎｃｅ,               ａｎｄ               ｏｔｈｅｒ               ｍａｊｏｒ               Ｅｕｒｏｐｅａｎ               ｍａｒｋｅｔｓ,               ｍａｋｅ               ｉｔ               ｗｅｌｌ               ｗｏｒｔｈ               ｃｏｎｓｕｍｅｒｓ'               ｗｈｉｌｅ               ｔｏ               ｔｒａｖｅｌ               ａ               ｆｅｗ               ｈｏｕｒｓ               (ｔｏ               ａｎｏｔｈｅｒ               ｃｏｕｎｔｒｙ)               ａｎｄ               ｐｉｃｋ               ｕｐ               ｔｈｅｉｒ               ｎｅｗ               ｃａｒｓ."
                   Ｆｉｎａｌｌｙ,               ａｎｄ               ｐｅｒｈａｐｓ               ｔｈｅ               ｉｓｓｕｅ               ｔｈａｔ               ｍｏｓｔ               Ｅｕｒｏｐｅａｎ               ａｕｔｏｍａｋｅｒｓ               ａｒｅ               ｃｏｎｃｅｒｎｅｄ               ａｂｏｕｔ               ｉｓ               ｔｈｅ               ｅｕｒｏ               ａｎｄ               ｗｈａｔ               ａｆｆｅｃｔ               ｉｔ               ｗｉｌｌ               ｈａｖｅ               ｏｎ               ｓａｌｅｓ               ａｎｄ               ｐｒｏｆｉｔａｂｉｌｉｔｙ.

    Ｔｈｅ               ｍａｉｎ               ｃｏｎｃｅｒｎ               ｏｖｅｒ               ｔｈｅ               ｅｕｒｏ               ｕｓｕａｌｌｙ               ｃｅｎｔｅｒｓ               ｕｐｏｎ               ｔｈｅ               ｒｉｓｉｎｇ               ｖａｌｕｅ               ｏｆ               ｔｈｅ               ｅｕｒｏ.

    Ａｓ               ｓｔａｔｅｄ               ｅａｒｌｉｅｒ               Ｍａｔｔｈｅｗ               Ｓｃｈｏｆｉｅｌｄ               ｏｆ               ｔｈｅ               Ｄｅｔｒｏｉｔ               Ｎｅｗｓ               ｓａｉｄ,               "Ｔｈｅ               ｅｕｒｏ'ｓ               ｓｔｅｅｐ               ｒｉｓｅ               ａｇａｉｎｓｔ               ｔｈｅ               ｄｏｌｌａｒ               ｈａｓ               Ｅｕｒｏｐｅａｎ               ｐｕｎｄｉｔｓ               ａｎｄ               ｐｏｌｉｃｙｍａｋｅｒｓ               ｆｒｅｔｔｉｎｇ.

    Ｗｈｉｌｅ               ｔｈｅ               ｃｕｒｒｅｎｃｙ               ｃｌｉｍｂ               ｉｓ               ａ               ｓｉｇｎ               ｔｈａｔ               ｉｎｖｅｓｔｏｒｓ               ｈｏｌｄ               ｍｏｒｅ               ｆａｉｔｈ               ｉｎ               ｔｈｅ               ｅｕｒｏ,               ｗｈｉｃｈ               ｉｓ               ｊｕｓｔ               5               ｙｅａｒｓ               ｏｌｄ,               ｉｔ               ｃｏｕｌｄ               ｔｈｒｅａｔｅｎ               ｔｈｅ               ｐａｃｅ               ｏｆ               ａｎｙ               Ｅｕｒｏｐｅａｎ               ｅｃｏｎｏｍｉｃ               ａｄｖａｎｃｅｓ."               Ｔｏ               ｖｉｅｗ               ｔｈｉｓ               ｒｉｓｅ               ｉｎ               ｖａｌｕｅ,               ｗｅ               ｍｕｓｔ               ｅｘａｍｉｎｅ               ｔｈｅ               ｅｕｒｏ'ｓ               ｖａｌｕｅ               ｏｖｅｒ               ｓｅｖｅｒａｌ               ｙｅａｒｓ.

    Ｔｈｅ               ｅｕｒｏ               ｗａｓ               ｗｏｒｔｈ               ａｐｐｒｏｘｉｍａｔｅｌｙ               80               ｃｅｎｔｓ               ｉｎ               2002.

    Ｊｕｓｔ               ａｓ               ｒｅｃｅｎｔｌｙ               ａｓ               Ｏｃｔｏｂｅｒ               2003               ｔｈｅ               ｅｕｒｏ               ｗａｓ               ｗｏｒｔｈ               $1.14.

    Ｔｈｅ               ｅｕｒｏ               ｗａｓ               ｖａｌｕｅｄ               ａｔ               ａｂｏｕｔ               $1.27               ｉｎ               Ｊａｎｕａｒｙ               ｏｆ               ｔｈｉｓ               ｙｅａｒ,               ａｎｄ               ｍｏｓｔ               ｅｃｏｎｏｍｉｓｔｓ               ｐｒｅｄｉｃｔ               ｉｔ               ｓｈｏｕｌｄ               ｒｅａｃｈ               ｏｖｅｒ               $1.40               ｂｙ               ｔｈｅ               ｅｎｄ               ｏｆ               ｔｈｉｓ               ｙｅａｒ.

    Ｔｈｉｓ               ｉｎｃｒｅａｓｅ               ｉｓ               ｄｒａｍａｔｉｃ               ａｎｄ               ｐｅｒｈａｐｓ               ｔｏｏ               ｑｕｉｃｋ               ｔｏ               ｍａｉｎｔａｉｎ               ａ               ｓｔａｂｌｅ               ｅｃｏｎｏｍｉｃ               ｓｙｓｔｅｍ.

    Ｓｏ               ｗｈａｔ               ｄｏｅｓ               ｔｈｅ               ｃｌｉｍｂｉｎｇ               ｖａｌｕｅ               ｏｆ               ｔｈｅ               ｅｕｒｏ               ｍｅａｎ?

    Ｗｅｌｌ               ｉｔ               ｍｅａｎｓ               ｄｉｆｆｅｒｅｎｔ               ｔｈｉｎｇｓ               ｔｏ               ｄｉｆｆｅｒｅｎｔ               ｍａｎｕｆａｃｔｕｒｅｒｓ.

    Ｆｏｒ               Ｖｏｌｋｗａｇｅｎ               ＡＧ,               ｉｔ               ｈａｓ               ｍｅａｎｔ               ａ               ｓｈｉｆｔ               ｏｆ               ｐｒｏｄｕｃｔｉｏｎ               ｆｒｏｍ               Ｅｕｒｏｐｅ               ｔｏ               Ｎｏｒｔｈ               Ａｍｅｒｉｃａ,               ａｓ               ｗｅｌｌ               ａｓ               ｐｕｒｃｈａｓｉｎｇ               ｍｏｒｅ               ｐａｒｔｓ               ｆｒｏｍ               ｔｈｅ               Ｎｏｒｔｈ               Ａｍｅｒｉｃａｎ               ｍａｒｋｅｔ.

    Ｆｏｒ               Ｄａｉｍｌｅｒ               Ｃｈｒｙｓｌｅｒ               ＡＧ,               ｗｈｏ               ｈａｓ               ｍａｊｏｒ               ｐｒｏｄｕｃｔｉｏｎ               ｆａｃｉｌｉｔｉｅｓ               ｉｎ               ｂｏｔｈ               Ｅｕｒｏｐｅ               ａｎｄ               ｔｈｅ               Ｕｎｉｔｅｄ               Ｓｔａｔｅｓ,               ｉｔ               ｍｅａｎｓ               ｔｈａｔ               ｔｈｅｙ               ｈａｖｅ               ａ               ｃｏｍｐｅｔｉｔｉｖｅ               ｅｄｇｅ               ｗｈｅｎ               ｔｈｅｙ               ａｔｔｅｍｐｔ               ｔｏ               ｓｅｌｌ               ｃａｒｓ               ｍａｄｅ               ｉｎ               Ａｍｅｒｉｃａ               ｉｎ               ｔｈｅ               Ｅｕｒｏｐｅａｎ               ｍａｒｋｅｔ.

    Ｆｏｒ               ｏｔｈｅｒ               ｃｏｍｐａｎｉｅｓ,               ｔｈｅ               ｒｉｓｉｎｇ               ｅｕｒｏ               ｈａｓ               ａ               ｄｉｆｆｅｒｅｎｔ               ｏｕｔｃｏｍｅ.
                   Ｔｈｅ               ｒｉｓｉｎｇ               ｅｕｒｏ               ｈａｓ               ａ               ｄｅｆｉｎｉｔｉｖｅ               ａｆｆｅｃｔ               ｏｎ               ｉｍｐｏｒｔｓ               ａｎｄ               ｅｘｐｏｒｔｓ               ｗｈｉｃｈ               ｃｏｎｔｒｉｂｕｔｅ               ｔｏ               ｔｈｅ               ＧＤＰ               ｏｆ               ａ               ｎａｔｉｏｎ.

    Ｅｕｒｏｐｅ               ｉｓ               ｄｅｐｅｎｄｅｎｔ               ｕｐｏｎ               ｅｘｐｏｒｔｓ               ｔｏ               ｏｔｈｅｒ               ｃｏｕｎｔｒｉｅｓ.

    Ｔｈｅ               ｒｉｓｉｎｇ               ｖａｌｕｅ               ｏｆ               ｔｈｅ               ｅｕｒｏ               ｍａｋｅｓ               Ｅｕｒｏｐｅａｎ               ｃａｒｓ               ｃｏｓｔ               ｍｏｒｅ               ｉｎ               ｏｔｈｅｒ               ｃｏｕｎｔｒｉｅｓ.

    Ｔｈｅ               ｒｉｓｅ               ｉｎ               ｔｈｅ               ｖａｌｕｅ               ｏｆ               ｔｈｅ               ｅｕｒｏ               ｍａｋｅｓ               Ｅｕｒｏｐｅａｎ               ｃａｒｓ               ｍｏｒｅ               ｅｘｐｅｎｓｉｖｅ               ｔｏ               ｂｕｙ               ｈｅｒｅ               ｉｎ               ｔｈｅ               Ｕｎｉｔｅｄ               Ｓｔａｔｅｓ,               ｗｈｉｃｈ               ｔｒａｎｓｌａｔｅｓ               ｉｎｔｏ               ｓｌｉｇｈｔｌｙ               ｌｅｓｓ               ｖｅｈｉｃｌｅｓ               ａｃｔｕａｌｌｙ               ｂｅｉｎｇ               ｂｏｕｇｈｔ.

    Ｒａｔｈｅｒ               ｔｈａｎ               ｒａｉｓｅ               ｐｒｉｃｅｓ,               ｍｏｓｔ               Ｅｕｒｏｐｅａｎｓ               ａｕｔｏｍａｋｅｒｓ               ｈａｖｅ               ｆｏｕｎｄ               ｗａｙｓ               ｔｏ               ｃｕｔ               ｃｏｓｔｓ,               ａｎｄ               ｋｅｅｐ               ｐｒｉｃｅｓ               ｒｅｌａｔｉｖｅｌｙ               ｓｔａｂｌｅ.

    Ｈｏｗｅｖｅｒ,               ｉｆ               ｔｈｅ               ｖａｌｕｅ               ｏｆ               ｔｈｅ               ｅｕｒｏ               ｃｏｎｔｉｎｕｅｓ               ｔｏ               ｒｉｓｅ,               ｔｈｅｙ               ｗｉｌｌ               ｎｏｔ               ｂｅ               ａｂｌｅ               ｔｏ               ｃｏｎｔｉｎｕｅ               ｔｏ               ｃｕｔ               ｃｏｓｔｓ.

    Ｆｉｎａｌｌｙ,               ｔｈｅ               ｖａｌｕｅ               ｏｆ               ｔｈｅ               ｅｕｒｏ               ｍａｋｅｓ               ｉｍｐｏｒｔｅｄ               ｃａｒｓ               ｌｅｓｓ               ｃｏｓｔｌｙ               ｉｎ               Ｅｕｒｏｐｅ.

    Ｔｈｉｓ               ｉｎ               ｔｕｒｎ               ｈａｓ               ｌｅｄ               ｃｉｔｉｚｅｎｓ               ｔｏ               ｂｕｙｉｎｇ               ｉｍｐｏｒｔｅｄ               ｏｒ               ｆｏｒｅｉｇｎ               ｃａｒｓ               ｍｏｒｅ               ｓｏ               ｔｈａｎ               ｔｈｅｙ               ｈａｖｅ               ｉｎ               ｔｈｅ               ｐａｓｔ.

    Ｔｈｉｓ               ｒｅｄｕｃｅｓ               ｔｈｅ               ｎｕｍｂｅｒ               ｏｆ               Ｅｕｒｏｐｅａｎ               ｃａｒｓ               ｂｅｉｎｇ               ｂｏｕｇｈｔ               ｉｎ               Ｅｕｒｏｐｅ               ｗｈｉｃｈ               ｆｕｒｔｈｅｒ               ｗｅａｋｅｎ               Ｅｕｒｏｐｅａｎ               ａｕｔｏｍａｋｅｒｓ.
                   Ｈｏｗｅｖｅｒ,               ｔｈｅ               ｉｎｔｒｏｄｕｃｔｉｏｎ               ｏｆ               ｔｈｅ               ｅｕｒｏ               ｈａｓ               ｓｔｒｅｎｇｔｈｅｎｅｄ               ｔｈｅ               Ｅｕｒｏｐｅａｎ               ｅｃｏｎｏｍｉｃ               ｒｅｇｉｏｎ               ａｓ               ａ               ｗｈｏｌｅ.

    Ａｃｃｏｒｄｉｎｇ               ｔｏ               ｔｈｅ               ＶＤＡ               ａｒｔｉｃｌｅ               ｔｉｔｌｅｄ               Ａｕｔｏ               2000,               "Ｉｎ               ｔｈｉｓ               ｅｒａ               ｏｆ               ｇｌｏｂａｌｉｚａｔｉｏｎ               ａｎｄ               ｎｅｔｗｏｒｋｉｎｇ,               ｔｈｅ               ｉｍｐｏｒｔａｎｃｅ               ｏｆ               ｎａｔｉｏｎａｌ               ｂｏｒｄｅｒｓ               ｉｓ               ｒｅｃｅｄｉｎｇ               ａｎｄ               ｗｉｔｈ               ｉｔ,               ｔｈｅ               ｐｏｗｅｒ               ｏｆ               ｇｏｖｅｒｎｍｅｎｔ               ａｇｅｎｃｉｅｓ               ｔｏ               ｉｎｆｌｕｅｎｃｅ               ｔｈｅ               ｍａｒｋｅｔ               ａｎｄ               ｓｏｃｉｅｔｙ.

    Ｔｈｅ               Ｅｕｒｏｐｅａｎ               ｓｔａｔｅｓ               ｃａｎ               ｓｔａｎｄ               ｕｐ               ｍｏｓｔ               ｅｆｆｅｃｔｉｖｅｌｙ               ｔｏ               ｔｈｅ               ｍａｊｏｒ               ｅｃｏｎｏｍｉｃｓ               ｂｌｏｃｓ               ｏｆ               ｔｈｅ               ＵＳＡ,               Ｊａｐａｎ               ａｎｄ               ｅｖｅｎ               Ｃｈｉｎａ               ａｓ               ｐａｒｔｎｅｒｓ               ｉｎ               ａｎ               ｉｎｔｅｇｒａｔｅｄ               ｅｃｏｎｏｍｉｃ               ｒｅｇｉｏｎ.

    Ａ               ｃｏｍｍｏｎ               ｃｕｒｒｅｎｃｙ               ｈｅｌｐｓ               ａｓｓｕｒｅ               ｒｅｌｉａｂｌｅ               ｐｌａｎｎｉｎｇ               ａｎｄ               ｐｒｏｍｏｔｅｓ               ｃｏｍｐｅｔｉｔｉｏｎ               ａｎｄ               ｉｎｔｅｇｒａｔｉｏｎ."               Ｓｉｎｃｅ               ｔｈｅ               ｅｕｒｏ               ｈａｓ               ｕｎｉｔｅｄ               Ｅｕｒｏｐｅａｎ               ｃｏｕｎｔｒｉｅｓ               ａｎｄ               ｅｘｐａｎｄｅｄ               ｔｈｅｉｒ               ｏｖｅｒａｌｌ               ｐｏｗｅｒ,               ｉｔ               ｈａｓ               ａｌｓｏ               ｅｘｐａｎｄｅｄ               ｉｔｓ               ｍａｒｋｅｔ               ａｎｄ               ａｂｉｌｉｔｙ               ｔｏ               ｈｏｌｄ               ａ               ｈｉｇｈ               ｍａｒｋｅｔ               ｓｈａｒｅ               ｉｎ               ｔｈｅ               ａｕｔｏｍｏｂｉｌｅ               ｉｎｄｕｓｔｒｙ.

    Ｆｕｒｔｈｅｒｍｏｒｅ,               ａｎ               ｅｘｐａｎｄｅｄ               ｅｕｒｏ               ｚｏｎｅ               ｍａｋｅｓ               ｔｒａｄｉｎｇ               ｅａｓｉｅｒ,               ｍｏｒｅ               ａｃｃｅｓｓｉｂｌｅ,               ａｎｄ               ｍａｋｅｓ               ｔｈｅ               ｔｒａｄｅ               ｍａｒｋｅｔ               ｌａｒｇｅｒ               ｌｅａｄｉｎｇ               ｔｏ               ｉｎｃｒｅａｓｅｄ               ｓａｌｅｓ.

    Ａｓ               ｃａｎ               ｂｅ               ｓｅｅｎ,               ｔｈｅ               ａｆｆｅｃｔ               ｏｆ               ｔｈｅ               ｅｕｒｏ               ｉｓ               ｔｗｏｆｏｌｄ.

    Ｉｔ               ｈａｓ               ｂｏｔｈ               ｎｅｇａｔｉｖｅ               ａｎｄ               ｐｏｓｉｔｉｖｅ               ａｆｆｅｃｔｓ,               ａｎｄ               ｏｎｌｙ               ｔｉｍｅ               ｗｉｌｌ               ｔｅｌｌ               ｗｈｉｃｈ               ａｆｆｅｃｔ               ｗｉｌｌ               ｂｅ               ｓｔｒｏｎｇｅｒ.
                   Ｃｏｎｃｌｕｓｉｏｎ               
                   
                   Ｉｎ               ｃｌｏｓｉｎｇ,               Ｉ               ｗｏｕｌｄ               ｌｉｋｅ               ｔｏ               ｒｅｉｎｆｏｒｃｅ               ｓｅｖｅｒａｌ               ｋｅｙ               ｉｄｅａｓ               ｔｈａｔ               Ｉ               ｈａｖｅ               ｄｉｓｃｕｓｓｅｄ               ｔｈｒｏｕｇｈｏｕｔ               ｔｈｅ               ｃｏｕｒｓｅ               ｏｆ               ｔｈｉｓ               ｐａｐｅｒ.

    Ｆｉｒｓｔ,               ａｎｄ               ｐｅｒｈａｐｓ               ｍｏｓｔ               ｉｍｐｏｒｔａｎｔｌｙ,               ｔｈｅ               ａｕｔｏｍｏｂｉｌｅ               ｍａｎｕｆａｃｔｕｒｅｒｓ               ｔｈｒｏｕｇｈｏｕｔ               ｔｈｅ               ＥＵ               ａｒｅ               ｉｎｄｅｅｄ               ａｆｆｅｃｔｅｄ               ｂｙ               ｓｅｖｅｒａｌ               ＥＵ               ｒｅｇｕｌａｔｉｏｎｓ               ａｎｄ               ｌａｗｓ,               ｔｈｅ               ｕｓｅ               ｏｆ               ｔｈｅ               Ｅｕｒｏ,               ａｎｄ               ｔｈｅ               ｅｎｖｉｒｏｎｍｅｎｔａｌ               ｐｒｏｔｅｃｔｉｏｎ               ｍｅａｓｕｒｅｓ               ｔｈａｔ               ａｒｅ               ｐｒｅｓｅｎｔｅｄ               ｂｙ               ｔｈｅ               ＥＵ               ａｓ               ｇｕｉｄｅｌｉｎｅｓ               ｆｏｒ               ａｕｔｏｍａｋｅｒ               ｔｏ               ｆｏｌｌｏｗ.

    Ｈｏｗｅｖｅｒ,               ｉｔ               ｓｈｏｕｌｄ               ｎｏｔ               ｂｅ               ｌｏｏｋｅｄ               ａｔ               ｉｎ               ａ               ｎｅｇａｔｉｖｅ               ｍａｎｎｅｒ.

    Ｔｈｅ               ＥＵ               ａｎｄ               ｉｔｓ               ａｓｓｏｃｉａｔｅｄ               ｒｕｌｅｓ               ａｎｄ               ｒｅｇｕｌａｔｉｏｎｓ               ｍａｙ               ｉｎｄｅｅｄ               ｈａｍｐｅｒ               ｔｈｅ               ｐｒｏｇｒｅｓｓ               ａｎｄ               ｃｏｍｐｅｔｉｔｉｖｅｎｅｓｓ               ｏｆ               Ｅｕｒｏｐｅａｎ               ａｕｔｏｍａｋｅｒｓ,               ｂｕｔ               ｔｈｅ               ｏｐｅｎ               ｍａｒｋｅｔ               ｃｒｅａｔｅｄ               ｎｅｗ               ａｒｅａｓ               ｆｏｒ               ｓａｌｅ,               ａｎｄ               ａｌｌｏｗｅｄ               ｐｒｏｄｕｃｔｓ               ｔｏ               ｂｅ               ｍａｄｅ               ｉｎ               ｏｔｈｅｒ               ｍｏｒｅ               ｐｒｏｆｉｔａｂｌｅ               ａｒｅａｓ               ｆｏｒ               ｔｈｅ               ａｕｔｏｍａｋｅｒｓ.

    Ｆｕｒｔｈｅｒｍｏｒｅ,               ｔｈｅ               ＥＵ'ｓ               ｙｅａｒｎｉｎｇ               ｆｏｒ               ｈｉｇｈ               ｅｘｐｏｒｔｓ               ｈａｖｅ               ａｌｌｏｗｅｄ               ｍａｎｕｆａｃｔｕｒｅｒｓ               ｔｏ               ｆｉｎｄ               ｎｅｗ               ｍａｒｋｅｔｓ               ａｂｒｏａｄ               ａｎｄ               ａｌｓｏ               ｔｏ               ｅｘｐａｎｄ               ｅｘｉｓｔｉｎｇ               ｍａｒｋｅｔｓ               ａｂｒｏａｄ.

    Ｔｈｅ               Ｅｕｒｏ               ｈａｓ               ｃｒｅａｔｅｄ               ｐｒｏｂｌｅｍｓ               ｆｏｒ               ｔｈｅ               ａｕｔｏｍａｋｅｒｓ               ａｓ               ｔｈｅ               ｖａｌｕｅ               ｈａｓ               ｒｉｓｅｎ               ａｎｄ               ｍａｄｅ               ｅｘｐｏｒｔｓ               ｏｆ               ｔｈｅｉｒ               ｐｒｏｄｕｃｔｓ               ｃｏｓｔ               ｍｏｒｅ               ｉｎ               ｆｏｒｅｉｇｎ               ｃｏｕｎｔｒｉｅｓ.

    Ａｔ               ｔｈｅ               ｓａｍｅ               ｔｉｍｅ,               ｔｈｅ               ｅｕｒｏ               ｈａｓ               ｍａｄｅ               ｔｒａｎｓａｃｔｉｏｎｓ               ｅａｓｉｅｒ               ｆｏｒ               Ｅｕｒｏｐｅａｎ               ａｕｔｏｍａｋｅｒｓ,               ａｎｄ               ｇａｖｅ               ｔｈｅｍ               ａ               ｒｅｌｉａｂｌｅ               ｓｏｕｒｃｅ               ｏｆ               ｃｕｒｒｅｎｃｙ               ｔｈｒｏｕｇｈｏｕｔ               ｔｈｅ               Ｅｕｒｏ               ｚｏｎｅ.

    Ｔｈｉｓ               ｈａｓ               ｉｎｃｒｅａｓｅｄ               ｓｔａｂｉｌｉｔｙ               ｆｏｒ               ａｕｔｏｍａｋｅｒｓ               ａｎｄ               ｒｅｄｕｃｅｄ               ａｃｃｏｕｎｔｉｎｇ               ｃｏｓｔｓ               ａｍｏｎｇ               ｏｔｈｅｒ               ｔｈｉｎｇｓ.

    Ｏｖｅｒａｌｌ,               ｉｔ               ｓｈｏｕｌｄ               ｂｅ               ｎｏｔｅｄ               ｔｈａｔ               ｔｈｅ               ＥＵ,               ａｌｏｎｇ               ｗｉｔｈ               ｉｔｓ               ｒｅｇｕｌａｔｉｏｎｓ,               ｌａｗｓ,               ｅｎｖｉｒｏｎｍｅｎｔａｌ               ｐｒｏｔｅｃｔｉｏｎ               ｉｓｓｕｅｓ,               ａｎｄ               ｔｈｅ               ｕｓｅ               ｏｆ               ｔｈｅ               ｅｕｒｏ,               ｈａｖｅ               ｂｏｔｈ               ｎｅｇａｔｉｖｅｌｙ               ａｎｄ               ｐｏｓｉｔｉｖｅｌｙ               ａｆｆｅｃｔｅｄ               ｔｈｅ               ｓａｌｅｓ               ａｎｄ               ｐｒｏｆｉｔ               ｏｆ               ｔｈｅ               Ｅｕｒｏｐｅａｎ               ａｕｔｏｍａｋｅｒｓ.

    Ｉｎ               ａ               ｗａｙ,               ｔｈｅ               ＥＵ               ｃｏｕｌｄ               ｂｅ               ｖｉｅｗｅｄ               ａｓ               ｈａｖｉｎｇ               ｖｅｒｙ               ｌｉｔｔｌｅ,               ｉｆ               ａｎｙ               ｎｅｔ               ａｆｆｅｃｔ               ｏｎ               ｔｈｅ               Ｅｕｒｏｐｅａｎ               ａｕｔｏｍａｋｅｒｓ.

    Ｈｏｗｅｖｅｒ,               ｗｅ               ｍｕｓｔ               ｓｔｉｌｌ               ｏｂｓｅｒｖｅ               ｔｈｅ               ｒｉｓｉｎｇ               ｖａｌｕｅ               ｏｆ               ｔｈｅ               ｅｕｒｏ               ａｎｄ               ｓｅｅ               ｉｆ               ａ               ｆｕｔｕｒｅ               ｎｅｇａｔｉｖｅ               ｉｍｐａｃｔ               ｉｓ               ｃｏｍｉｎｇ               ｆｏｒ               ｔｈｅｓｅ               ａｕｔｏｍａｋｅｒｓ.
                   Ｂｉｂｌｉｏｇｒａｐｈｙ
                   Ｓｃｈｏｆｉｅｌｄ,               Ｍａｔｔｈｅｗ.

    "Ｓｔｒｏｎｇｅｒ               Ｅｕｒｏ               Ｗｏｒｒｉｅｓ               Ｅｕｒｏｐｅａｎ               Ｃｏｕｎｔｒｉｅｓ."               Ｄｅｔｒｏｉｔ               Ｆｒｅｅ               Ｐｒｅｓｓ               16               Ｊａｎ.

    2004.
                   Ｊａｓｋｏｌｓｋｉｅｊ,               Ａｒｔｙｋｕｌ               Ｉｗｏｎｙ.

    Ｔｏ               ｔｈｅ               ＥＵ               ａｔ               Ｌｏｗ               Ｓｐｅｅｄ.

    Ｎｏｖｅｍｂｅｒ               2003.

    22               Ｍａｒｃｈ               2004               .
                   Ａｕｔｏｍｏｔｉｖｅ               Ｉｎｔｅｌｌｉｇｅｎｃｅ               Ｎｅｗｓ.

    11               Ｍａｒｃｈ               2004.

    ＡｕｔｏＩｎｔｅｌ               Ｎｅｗｓ.

    24               Ｍａｒｃｈ               2004               .
                   Ｖｅｒｂａｎｄ               ｄｅｒ               Ａｕｔｏｍｏｂｉｌｉｎｄｕｓｔｒｉｅ.

    Ａｕｔｏ               2000.

    Ｊａｎ.

    2000.

    24               Ｍａｒｃｈ               2004               ｇ_45.ｈｔｍｌ>.
                   Ｅｕｒｏｐａ               Ｅｕｒｏｐｅａｎ               Ｕｎｉｏｎ.

    Ｅｕｒｏｐｅａｎ               Ｃｏｍｍｉｓｓｉｏｎ.

    Ａｕｔｏｍｏｔｉｖｅ               Ｉｎｄｕｓｔｒｙ:               Ｓｅｃｔｏｒａｌ               Ａｎａｌｙｓｉｓ.

    Ｎｏｖｅｍｂｅｒ               2000.
                   "Ｄｒｉｖｉｎｇ               Ｄｏｗｎ               Ｃａｒ               Ｐｒｉｃｅｓ."               ＢＢＣ               Ｎｅｗｓ               29               Ｆｅｂ.

    2000               :               Ｂｕｓｉｎｅｓｓ
                   Ｍａｈｅｓｗａｒａｎ,               Ｍ.

    "ＥＵ               Ａｕｔｏｍｏｔｉｖｅ               Ｉｎｄｕｓｔｒｙ               ａｔ               ａ               Ｃｒｏｓｓｒｏａｄｓ?"               Ｆｒｏｓｔ               ａｎｄ               Ｓｕｌｌｉｖａｎ               1               Ｄｅｃ.

    2003.

    25               Ｍａｒｃｈ               2004               .
                   Ｓｗａｒｔｂｅｒｇ,               Ｔｅｒｒｙ.

    "Ｔｏｗａｒｄ               ａ               Ｓｉｎｇｌｅ               Ｐｒｉｃｅ               Ｔａｇ."               ＩＨＴ               14               Ｓｅｐｔ.

    1999.

    21               Ｍａｒｃｈ               2004               .
                   Ｅｕｒｏｐｅａｎ               Ｕｎｉｏｎ.

    Ｅｕｒｏｐｅａｎ               Ｃｏｍｍｉｓｓｉｏｎ.

    Ｅｕｒｏｐｅ               ａｔ               ａ               Ｃｒｏｓｓｒｏａｄｓ:               Ｔｈｅ               Ｎｅｅｄ               ｆｏｒ               Ｓｕｓｔａｉｎａｂｌｅ               Ｔｒａｎｓｐｏｒｔ.

    Ｊｕｎｅ               2003.
                   "Ｔｈｅ               Ｅｕｒｏ               -               Ｐａｒｔ               Ｔｈｒｅｅ"               Ｖａｎｄｉｎｅ.

    2000.

    24               Ｍａｒｃｈ               2004               .
                   "Ｗｉｌｌ               Ｄｅａｌｅｒｓ               Ｃｏｎｔｉｎｕｅ               ｔｏ               Ｓｅｌｌ               Ｎｅｗ               Ｃａｒｓ"               Ｕｎｉｏｎ               Ｎｅｔｗｏｒｋ.

    8               Ｏｃｔｏｂｅｒ               2001.

    24               Ｍａｒｃｈ               2004               .






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    1. accountinghistory.blogspot.com/   08/06/2012
      ...in the CICA Handbook . The exposure draft notes that the CICA is a member of the International Accounting Standards Committee (IASC) whose objectives are “to formulate and publish...
    2. drbkrishnamurthy.wordpress.com/   12/08/2009
      ...it by current cost system. 13. HARMONIZATION OF CAS & AS: There should be complete harmonization between the Cost Accounting Standards (CAS) and financial Accounting Standards...
    3. ivythesis.typepad.com/   01/26/2009
      ...accounting standards is ...and essential part of the rapidly globalization...hand, the management accounting is not.... Harmonization and Standardization...
    4. spicaalmilia.wordpress.com/   04/02/2007
      ...globalization harmonization, convergence, international accounting standards. Artikel Lengkap dapat di download disini -> harmonization-of-the-international-acc-system.pdf Artikel ini ...
    5. ivythesis.typepad.com/   09/04/2009
      ...their traditional characteristic of being heavily indebted...Although the research found harmonization in accounting standards between Chinese GAAP and IAS...
    6. financialexecutives.blogspot.com/   07/28/2011
      ... as it appears particularly significant: International harmonization of accounting standards appears to be inevitable. However, little evidence exists...
    7. ivythesis.typepad.com/   12/10/2009
      ...accounts the harmonization of financial information... of accounts present even ...Accounting Standards Board (1987) in their...
    8. ivythesis.typepad.com/   08/14/2009
      ... to meet stakeholder standards and some of our plans offer lifestyling...usually done through the accounts that imposed to value...
    9. cbrayton.wordpress.com/   01/19/2008
      ...framework, such an approach can be prohibitively expensive. The selection of International Accounting Standards Committee (IASC) guidance for reporting suffers from...
    10. jimhamiltonblog.blogspot.com/   11/16/2011
      ...one set of global accounting standards, advances...the foreseeable future of highly comparable, but...benefit of the global harmonization of financial ...



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    harmonization of accounting standards