International Accounting: A User Perspective
As business and capital markets have continued to grow more global over recent years, the need for cross-border financial information has correspondingly increased. This has brought international accounting to the forefront. International Accounting: A User Perspective is designed to provide an understanding of international accounting issues to current and future business managers. The book takes a user perspective to international financial reporting because most business executives are more likely to be users of financial information that crosses national borders than users of it. With the recent problems exposed in the quality of financial reporting in many countries, a solid understanding of international accounting issues is an important part of the portfolio of skills that managers in medium and large enterprises must possess.
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Financial Reporting in The Global Arena
Effects of Diversity on Capital Markets
Harmonizing Financial Reporting Standards Globally
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accounting diversity accounting harmonization accounting practices accounting principles accounting regulations adjustments amortization annual reports ASEAN audit balance sheet capital markets cash flows company's comparability consolidated corporate current rate method developing countries differences discussed domestic earnings ECMs economic effect emerging capital markets employee disclosure entities environment environmental disclosure equity euro European exchange rate Exhibit expense exposure factors FASB Financial Accounting financial reporting financial statements firms foreign currency translation forward contracts functional currency geographic segment disclosures global goodwill GPLA historical-cost IASB IASC impact income statement inflation intangible assets international accounting standards International Financial investment investors issues Journal of Accounting Journal of International liabilities listed measures ments micro-user MNCs monetary operating organization profit requirements restated result Saudagaran secondary statements securities SFAS shareholders Stock Exchange temporal method tion transaction transfer pricing translation method U.S. company U.S. dollar U.S. GAAP United Kingdom