Handbook of International Accounting
Frederick D. S. Choi
J. Wiley, 1991 - Comparative accounting - 880 pages
As the global economy develops, international accounting has become an important and volatile field. This reference work aims to cover all important topics and keep readers up-to-date with on-going developments. Coverage includes the accounting function and practices, technical issues like currency transactions, pricing, pensions, leasing, financial reporting and disclosures, auditing, planning and control, and accounting standards.
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INTERNATIONALIZATION OF THE ACCOUNTING FUNCTION
New York University and Goldman Sachs
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accounting principles activities adjustments affiliate amortization amount analysis auditing standards auditor balance sheet Bank basis capital markets cash flows companies Company Law company-s competitive consolidated financial statements corporate cost countries deferred taxes depreciation differences disclosed dividend earnings economic effect employees environment equity European example exchange rate Exhibit expense FASB financial reporting financial services financial statements firms fixed assets Foreign Currency Translation functional currency funds future global goodwill guidelines harmonization hedge historical cost IASC IFAC included income statement income taxes increase industry inflation intangibles international accounting standards inventory investment investors issuers issues Japan Japanese liability LIFO ments method multinational operations parent pension percent period policies practice professional profit purchase regulations revenues risk securities segment SFAS shareholders strategic subsidiary swap trade transactions transfer pricing U.S. dollar U.S. GAAP United Kingdom Yes Yes Yes