Handbook of International Accounting: 1994 Cumulative Supplement
The recent, fast-breaking developments in global politics, economics and markets have significant implications for the theory and practice of accounting. An understanding of international accounting issues is crucial to proper interpretation and understanding in international business communications. Covers all important topics in international accounting and finance including the accounting function, practices, technical issues and standards with an emphasis on the major capital market countries.
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Corporate Financial Data for International Investment Decisions
Consolidated Financial Statements and Joint Venture Accounting
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Accounting Standards accumulated postretirement benefit actuarial present value amortization amount annual GAAS audit APBO audit evidence audit firm audit is required audit risk auditors basis cash balance cash flow Cash Flow Statements communications company's corporate countries curtailment employee engagement letter entity EPBO exchange rate changes Exhibit expected financial information financial statements firm's forward contract forward rate full eligibility date full paragraph funds future Global guidance hedge IFAC guidelines income Information Technology internal audit international companies inventory issued Malaysian Malaysian Ringgits Mark to market ment method operating options Penang Chip pension performance periodic postretirement plan assets postretirement benefit cost postretirement benefit obligation present value prior service cost procedures Purchasing Power Parity reference replace reporting SFAS Silicon Valley SOURCES AND SUGGESTED Standards on Auditing statutory audit strategy subsidiaries SUPPLEMENT CONTENTS tion transactions U.S. dollar United unrecognized transition obligation