Handbook of International Accounting, 1994 Cumulative SupplementFrederick D. S. Choi 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. |
Contents
Perspective of | 27 |
Philip R Peller | 29 |
Consolidated Financial Statements and Joint Venture Accounting | 14-13 |
Copyright | |
8 other sections not shown
Common terms and phrases
Accounting Standards accumulated postretirement benefit activities actuarial present value amortization amount annual GAAS audit APBO application assessment audit firm audit is required auditors balance sheet basis cash balance cash flow Cash Flow Statements communications company's coordination corporate countries differ from IFAC effect employees engagement letter exchange rate changes Exhibit expected financial statements firm's forecast foreign currency forward contract forward rate full paragraph funds future gain Global hedging IFAC guidelines income Information Technology interest rate internal audit international companies inventory issued liabilities loss Malaysian Ringgits Mark to market ment method net present value options parent company Penang Chip pension performance plan assets postretirement benefit cost postretirement benefit obligation present value Purchasing Power Parity replace reporting SFAS Silicon Valley statutory audit strategy subsidiaries SUPPLEMENT CONTENTS tion transactions U.S. dollar United unrecognized transition obligation value chain