International Accounting: A User Perspective |
Common terms and phrases
accounting diversity accounting harmonization accounting practices accounting principles accounting regulations adjustments amortization annual reports ASEAN audit auditors 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 exchange rate Exhibit exposure factors FASB financial reporting financial statements firms foreign currency translation foreign exchange forward contracts functional currency geographic segment disclosures global goodwill GPLA IASB IASC IFRS impact InBev income statement inflation intangible assets International Accounting Standards international financial reporting investment investors issues Japan Journal of Accounting Journal of International liabilities listed million MNCs monetary operations organization percent prepared profit requirements result revenues Saudagaran secondary statements SFAS shareholders stakeholders stock exchanges temporal method transaction transfer pricing translation method U.S. companies U.S. dollar U.S. GAAP United Kingdom