Prentice-Hall, 1992 - Entreprises multinationales - Comptabilité - 610 pages
A concise, comprehensive, and student-friendly introduction to International Accounting. A multinational approach to a multinational topic, it is written from an accounting perspective ... rather than a legal, socioeconomic, or multinational business perspective; and features current cases from developed and emerging nations alike.* NEW - Carol Ann Frost (Dartmouth College) and Gary Meek (Oklahoma State) are new to this edition. NEW - All content reflects the most recent developments in the field. NEW - Incorporates World Wide Web resources in both text and exercises. NEW - Includes a completely new chapter on financial accounting in four emerging economies. NEW - Provides an overview of broad international financial accounting practice differences, followed by a discussion of financial accounting in six developed countries. NEW - Separate coverage of foreign currency translation and foreign exchange accounting. NEW - Contains more coverage of managerial accounting, less on corporate finance. NEW - Offers a simplified approach to risk management. NEW - Emphasizes the essentials of transfer pricing and taxation. NEW - Condenses coverage of changing prices. NEW - Features completely
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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