International Finance and Accounting Handbook
Frederick D. S. Choi
John Wiley & Sons, Oct 31, 2003 - Business & Economics - 888 pages
The International Accounting and Finance Handbook is an excellent reference for assisting those with interests or responsibilities concerning the international dimensions of accounting, reporting, and control and finance. It provides the tools for managers who need to come to grip with the differences in accounting principles, financial disclosure and auditing practices in the worldwide finance and accounting arena.
* Provides an overview of international accounting and finance issues
* Contributors are from Big-5 firms, top legal and finance firms, and well-known academics
* Author is a leading academic expert in international accounting and finance with a great deal of practical consulting experience
* Shows important trends in international finance and accounting
* Provides practical examples and case studies
What people are saying - Write a review
We haven't found any reviews in the usual places.
Other editions - View all
adjustment analysis approach auditors balance sheet banks basis beta bond capital markets cash flows companies company’s consolidated contract corporate governance cost countries debt developed disclosure earnings economic effective emerging markets entity equity estimate example exchange rate exchange risk Exhibit expenses exposure fair value FASB financial assets financial reporting financial statements firm’s firms forecast foreign currency foreign exchange forward contract function funds global hedge IASB IASC income income statement industry inflation interest rate interest rate swap internal audit International Accounting Standards investment investors issuers issues liabilities loan loss market risk measure ment method multinational operating option performance period portfolio profit ratios regulations revenues risk premium risk weight RiskMetrics securities securitization segment shareholders subsidiaries tion trading transactions transfer pricing treasury U.S. dollar U.S. GAAP United Kingdom
Page xxviii - English trade is carried on upon borrowed capital to an extent of which few foreigners have an idea, and none of our ancestors could have conceived. In every district small traders have arisen who "discount their bills" largely, and with the capital so borrowed, harass and press upon, if they do not eradicate, the old capitalist. The new trader has obviously an immense advantage in the struggle of trade. If a merchant have...
Page xxviii - ... on his own £10,000. As most merchants are content with much less than 30 per cent, he will be able, if he wishes, to forego some of that profit, lower the price of the commodity, and drive the old-fashioned trader — the man who trades on his own capital — out of the market. In modern English business, owing to the certainty of obtaining loans on discount of bills or otherwise at a moderate rate of interest, there is a steady bounty on trading with borrowed capital, and a constant discouragement...