Prentice-Hall, 1992 - Entreprises multinationales - Comptabilité - 610 pages
This introduction to International Accounting is written from an accounting perspective rather than a legal, socioeconomic, or multinational business perspective.
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CLASSIFICATION AND DEVELOPMENT
COMPARATIVE FINANCIAL ACCOUNTING PRACTICES
15 other sections not shown
accepted accounting principles accounting and reporting accounting principles affiliate annual auditors balance sheet capital cash flows Chapter company's consolidated corporate countries current cost debt depreciation disclosure domestic earnings economic effects employees enterprise environmental equity evaluation exchange rate expenses exposure FASB Financial Accounting Standards financial reporting financial statements firms fixed assets foreign currency translation foreign exchange foreign operations foreign subsidiaries forward contract functional currency GAAP gains and losses gains or losses Group historical cost IASC income statement income tax inflation interest rate interest rate swaps International Accounting Standards International Auditing inventory investment investors issues Japan Journal of Accounting liabilities ment MNCs monetary multinational OECD parent company payable percent performance practices professional accounting profit requirements restate revenues risk shareholders swap transaction transfer pricing translation adjustment translation gains U.S. dollar U.S. parent United United Kingdom Yes Yes Yes