International Accounting and Multinational EnterprisesEmphasis is on the broader international business environment and the context in which accounting is practiced worldwide. * Explains how the development of equity markets around the world has strongly influenced a convergence of key accounting practices. * Focused on the business strategies of MNEs and how accounting applies to these strategies. |
Contents
Chapter | 1 |
Accounting Development in the Global Economy | 19 |
Comparative International Financial Accounting | 35 |
Copyright | |
14 other sections not shown
Common terms and phrases
accounting principles accounting systems adjustments amortization approach auditing standards auditor balance sheet basis budget capital cash flow statement cash flows changes company law countries culture current rate method disclosed dividends earnings economic equity European Union evaluation example exchange rate Exhibit Financial Reporting financial statements firm foreign currency transactions foreign exchange forward contract France functional currency geographical Germany global goodwill harmonization hedge historical cost IASC identified impact important income statement inflation accounting influence information disclosure interest International Accounting Standards international business investment investors involved issues Japan Japanese Journal of Accounting liabilities major measurement ment MNEs multinational Netherlands operations organizations parent percent performance practice profit purchase Research segment reporting shareholders Stock Exchange strategy subsidiary tax haven taxation temporal method tion trade transfer pricing translation U.S. company U.S. dollar U.S. GAAP United Kingdom worldwide