Accounting: An International Perspective
An introductory or intermediate accounting supplement. This paper bound text is designed to supplement introductory accounting texts with additional mini-cases and readings covering international accounting concepts. The book provides a general, non-technical overview of international accounting and covers both financial and managerial accounting topics.
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An International Perspective on Financial Accounting
Diversity in Financial Accounting Practices
Harmonization of Financial Accounting Diversity
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accepted accounting principles accounting diversity accounting information system accounting system accounting values amount analysis annual report auditing standards balance sheet budget capital changes company's comparability consolidated financial statements control system cultural decision disclosure discussed in Chapter domestic economic effect employees environment environmental equity Europe European example exchange rate Exhibit expenses FASB financial accounting financial information fixed assets foreign currency translation foreign subsidiaries France German global Group harmonization historical cost IFAC income statement income tax inflation International Accounting Standards international financial investment Japan Japanese levels liabilities management control ment multinational corporations needs nonfinancial organization parent performance evaluation Pernod Ricard planning and control prepared product line profit center ratio regional result revenues shareholders shares standard setting strategic planning subsidiary managers taxation tion transactions transfer pricing transnational financial reporting U.S. companies U.S. dollars U.S. GAAP United Kingdom worldwide year-end