Prentice Hall, 2002 - International business enterprises - 522 pages
This book is a concise, comprehensive, and learner-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. Chapter topics cover the role of accounting in global markets, development and classification, comparative accounting I and II, reporting and disclosure, foreign currency translation, accounting for changing prices, international accounting harmonization, international financial statement analysis, managerial planning and control, financial risk management, and international taxation and transfer pricing.
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accounting principles amortization analysis auditing balance sheet capital markets cash flow statement cash flows Chapter company's Comparable to IAS consolidated financial statements corporate cost of sales countries current cost current rate Czech Republic debt deferred tax depreciation differences disclosure dividends earnings economic enterprises equity markets equity method Euro European evaluation exchange rate Exhibit expenses exposure fair value FASB financial reporting financial statements firms fixed assets foreign currency translation foreign exchange functional currency gains and losses gains or losses German harmonization hedge historical cost IASB income statement income tax inflation International Accounting Standards inventory investment investors issues Japan liabilities listed companies measurement ment monetary multinational parent company percent profit purchasing power regulations requirements restate revenues risk securities share shareholders Stock Exchange subsidiary Taiwan tion trading transactions transfer pricing translation adjustment translation gains U.S. dollars U.S. GAAP United Kingdom