International accounting:
Saved in:
| Previous Title: | Choi, Frederick D. An introduction to multinational accounting |
|---|---|
| Main Authors: | , |
| Format: | Book |
| Language: | English |
| Published: |
Englewood Cliffs, NJ
Prentice-Hall
1992
|
| Edition: | 2. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XIV, 610 S. graph. Darst. |
| ISBN: | 0134577558 |
Staff View
MARC
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| 100 | 1 | |a Choi, Frederick D.S. |d 1942- |e Verfasser |0 (DE-588)128794682 |4 aut | |
| 245 | 1 | 0 | |a International accounting |c Frederick D. S. Choi ; Gerhard G. Mueller |
| 250 | |a 2. ed. | ||
| 264 | 1 | |a Englewood Cliffs, NJ |b Prentice-Hall |c 1992 | |
| 300 | |a XIV, 610 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 7 | |a Accounting |2 gtt | |
| 650 | 7 | |a Comptabilité comparée |2 ram | |
| 650 | 7 | |a Contabilidade |2 larpcal | |
| 650 | 7 | |a Empresas Multinacionais |2 larpcal | |
| 650 | 4 | |a Entreprises multinationales - Comptabilité | |
| 650 | 7 | |a Entreprises multinationales - Comptabilité |2 ram | |
| 650 | 4 | |a Multinationales Unternehmen | |
| 650 | 4 | |a International business enterprises -- Accounting | |
| 650 | 0 | 7 | |a International Accounting Standards |0 (DE-588)4367663-7 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a International Financial Reporting Standards |0 (DE-588)4699643-6 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Multinationales Unternehmen |0 (DE-588)4075092-9 |2 gnd |9 rswk-swf |
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| 700 | 1 | |a Müller, Gerhard G. |e Verfasser |4 aut | |
| 780 | 0 | 0 | |i 1. Auflage |a Choi, Frederick D. |t An introduction to multinational accounting |
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Record in the Search Index
| _version_ | 1804119955745013760 |
|---|---|
| adam_text | CONTENTS
PREFACE xiii
1 WHY INTERNATIONAL ACCOUNTING? 1
Environmental Factors 1
Internationalization of Accounting 8
Accounting Specialization 9
International Nature of Some Technical Accounting Problems 10
Historical Antecedents 11 Definitions 11
Internationalization of the Accounting Profession 12
International Professional Practice 14 Research and Development 16
Licensing and Reciprocity 18 Educational Support 19
Selected References 20
Discussion Questions 21
Exercises 22
Case: Crossing the Atlantic 24
2 CLASSIFICATION AND DEVELOPMENT 26
Advancing the Accounting Field 26
Status of Traditional Approaches 28
Structuring an Alternative Approach 30
v Classification 32
vi Contents
Supposed Classifications 32
Empirically Tested Classifications 35
Development 39
Comparative Development Patterns 43
Macroeconomic Pattern 44 The Microeconomic Approach 45
Independent Discipline 46 Uniform Accounting 47
Development Based on Conceptual Frameworks 48
Multinational Corporations (MNCs) as Accounting Development
Agents 52
Accounting Needs of Developing Countries (DCs) 54
Accounting Functions in Centrally Planned Economies 58
Supportive Activities 61
Regional Organizations 62
Institutions 66
Selected References 71
Discussion Questions 71
Exercises 72
Case 75
3 COMPARATIVE FINANCIAL ACCOUNTING PRACTICES 77
Global Perspective of Accounting Practices 78
Effects of Business Decisions 81
Positioning in Global Competition 81
Basic Cost of Doing Business 82
Competition for Financial Capital 82
Synthesis of Existing Diversity 83
Synopses of Seven National Financial Accounting Practice Systems 84
Australia 85 France 90 Germany 95 Japan 100
The Netherlands 107 United Kingdom 114 United States 121
Selected References 127
Discussion Questions 128
Exercises 129
Case: A Rose by Any Other Name 131
4 FOREIGN CURRENCY TRANSLATION 137
Reasons for Translation 137
Background and Terminology 139
The Problem 143
Financial Statement Effects of Alternative Translation Rates 144
Foreign Currency Translation 147
Single Rate Method 148 Multiple Rate Methods 149
Financial Statement Effects 154 Which Is Best? 157
Translation Gains and Losses 161
Translation Accounting Debates 164
Pre 1965 165 1965—1975 165 1975—1981 166 1981—Present 167
Features of Standard No. 52 167
Foreign Currency Financial Statements 170
Foreign Currency Transactions 175
Single Transaction Perspective 176 Two Transaction Perspective 177
Forward Exchange Contracts 180
The Controversy Continues 185
Reporting Perspective 185 Concept of Income 186
Misleading Information? 186
Managed Earnings? 187
Foreign Currency Translation and Inflation 188
Translation Methods and Practices Outside the United States 189
EC Countries 190 SeZected Other Countries 193 Current Trends 194
Selected References 196
Discussion Questions 197
Exercises 197
Case: Cranfield Corporation 200
Case: Managing Offshore Investments: Whose Currency? 201
5 ACCOUNTING FOR CHANGING PRICES 206
Coping with Inflation 206
Types of Inflation Adjustments 209
General Price Level Adjustments 210 Current Cost Adjustments 211
Which Method Is Best? 212
International Perspective on Inflation Accounting 213
viii Contents
U.S. Response 213 The International Response 225
Problem Areas 234
Inflation Gains and Losses 236 Holding Gains and Losses 237
Accounting for Foreign Inflation 239 Avoiding the Double Dip 242
Accounting for Foreign Inflation—A Case Analysis 244
Selected References 248
Discussion Questions 249
Exercises 250
Case: Icelandic Enterprises, Inc. 253
Minicase: Jayson Enterprises 256
6 SETTING AND USING INTERNATIONAL STANDARDS 257
Advantages of International Standards 258
Criticisms of International Standards 259
Applicability of International Standards 260
Some Significant Events in the History of International Accounting Standard
Setting 261
Major International Accounting Standard Setters 262
International Accounting Standards Committee (IASC) 263
Private Sector Versus Political Standard Setting 273
European Community (EC) 274 United Nations 281
Organization for Economic Cooperation and Development (OECD) 285
Supporting and Impeding Forces 288
Appendix: IASC Constitution 289
Selected References 293
Discussion Questions 294
Exercises 294
Case: Are International Accounting Standards Worth Something? 297
7 FINANCIAL REPORTING AND DISCLOSURE 299
Measurement Versus Disclosure 299
Evolution of Corporate Disclosure 301
Environmental Influences 301 Capital Market Influences 301
Nonfinancial Influences 303 Corporate Response 305
Regulatory Disclosure Requirements 306
SEC Requirements 307 ~ Stock Exchange Requirements 312
Voluntary Disclosure 312
ix Contents
Convenience Translations 318 Special Information 319
Limited Restatements 319 Primary Secondary Statements 321
Foreign Operations Disclosures 323
Reporting Requirements 324
Foreign Operations Disclosures: Current Practice 326 Policy Issues 326
Social Responsibility Disclosures 330
Employee Disclosures 331 Value Added Disclosures 333
Environmental Concerns 337 Some Issues 344
Appendix A: Outline of Regulation S K 345
Appendix B: Outline of Regulation S X Information Requirements 346
Appendix C: Excerpt from Daimler Benz Annual Report:
Employees 347
Selected References 354
Discussion Questions 355
Exercises 356
Case: Social Responsibility Disclosure 359
Case: The Greening of Corporate Disclosure 360
8 AUDITING 363
International Audit Environment 365
Origins and Growth of Multinational Professional Accounting Service Firms 366
Auditing Environment in Germany, Japan, and the v ¦therlands 368
Auditors Reports 372
Worldwide Harmonization 376
International Federation of Accountants (IFAC) 377
International Auditing Practices Committee (IAPC) 378
Critical Issues 380
Basic Principles 380 Auditor s Report 381 Professional Independence 381
Audit Conditions 383
Financial Statements Prepared for Use in Other Countries 384
Reliance on Other Auditors Abroad 385 Professional Qualifications 385
Liability for Audits Done Abroad 386 Politicalization 386 Research 387
International Governmental Auditing 388 Enforcement of Standards 388
Internal Auditing 389
Professional Organization 390 MNC Role 391
Local versus Headquarters Staffing 393 Hierarchical Relationships 393
Appendix A: Pronouncements Issued by IFAC to June 30, 1990 394
Selected References 397
X Contents
Discussion Questions 398
Exercises 399
Case: Words Words Words ... 402
9 ANALYZING FOREIGN FINANCIAL STATEMENTS 404
Data Accessibility 406 Timeliness of Information 409
Language and Terminology Barriers 413
Foreign Currency Considerations 415
Differences in Statement Format 420 ^Extent of Disclosure 421
Accounting Principles Differences 423
International Ratio Analysis 430
Selected References 433
Discussion Questions 434
Exercises 435
Case: Coping with Accounting Diversity 438
Case: Cash Flow Analysis in a Floating Rate Environment 440
10 MANAGERIAL ACCOUNTING 443
Financial Management of Multinational Entities 443
Strategic Planning 444
Foreign Investment Analysis 448
Financial Return Perspectives 448 Measuring Expected Returns 450
Multinational Cost of Capital 454 Accounting Considerations 457
Foreign Exchange Risk Management 457
Forecasting Exchange Rate Changes 458
The Measurement of Foreign Exchange Exposure 461
Required—An Expanded Information Base 471
Management Information Systems and Control 472
Information and Information Systems 473 Issues in Financial Control 479
Profit Planning 484
Performance Evaluation of Foreign Operations 487
Consistency 488 Unit versus Managerial Performance 489
Performance Criteria 491
Measurement Issues—Accounting for Changing Prices 494
Measurement Issues—Foreign Currency Translation 496
Performance Standards 502 A Multinational Comparison 505
Selected References 508
Xi Contents
Discussion Questions 508
Exercises 509
Case: Performance Evaluation and Changing Prices 513
Case: Assessing Foreign Subsidiary Performance in a World of Floating
Exchange Rates 515
11 TRANSFER PRICING AND INTERNATIONAL TAXATION 518
International Transfer Pricing 518
Complicating Variables 518 Transfer Pricing Methodology 527
Transfer Pricing and Government Relations 536
International Taxation 538
Initial Concepts 539 U.S. Taxation of Foreign Operations 539
Exceptions to General Rules 544 Foreign Exchange Considerations 548
International Dimensions 549
Selected References 560
Discussion Questions 561
Exercises 562
Minicase: Love for Sale: A Tangled Affair 564
Case: Congress Giveth and Congress Taketh 565
12 CORPORATE FINANCIAL INNOVATIONS 567
Innovative Financial Products: Background and Scope 567
Contributing Factors 568 Chapter Scope 569 Accounting Issues 569
Interest Rate Swaps 573
Swap Advantages 574 Nature of Swaps 574
Major Accounting Issues 575
Currency Swaps 583
Accounting Treatment 583
Financial Futures 585
Accounting Treatment 586
Financial Options 587
Accounting Treatment 588
Forward Rate Agreements 590
Accounting Treatment 591
Related Developments 591
New Capital Adequacy Guidelines 592 Financial Disclosure Initiatives 593 ¦
xii Contents
Conclusion 595
Selected References 595
Discussion Questions 596
Exercises 597
Minicase: Financing with a Vanilla Swap: Which Topping? 600
INDEX 603
|
| any_adam_object | 1 |
| author | Choi, Frederick D.S. 1942- Müller, Gerhard G. |
| author_GND | (DE-588)128794682 |
| author_facet | Choi, Frederick D.S. 1942- Müller, Gerhard G. |
| author_role | aut aut |
| author_sort | Choi, Frederick D.S. 1942- |
| author_variant | f d c fd fdc g g m gg ggm |
| building | Verbundindex |
| bvnumber | BV005771354 |
| callnumber-first | H - Social Science |
| callnumber-label | HF5686 |
| callnumber-raw | HF5686.I56C53 1992 |
| callnumber-search | HF5686.I56C53 1992 |
| callnumber-sort | HF 45686 I56 C53 41992 |
| callnumber-subject | HF - Commerce |
| classification_rvk | QP 800 QP 826 |
| ctrlnum | (OCoLC)25201748 (DE-599)BVBBV005771354 |
| dewey-full | 657/.9520 657/.95 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657/.95 20 657/.95 |
| dewey-search | 657/.95 20 657/.95 |
| dewey-sort | 3657 295 220 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 2. ed. |
| format | Book |
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| id | DE-604.BV005771354 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T16:34:25Z |
| institution | BVB |
| isbn | 0134577558 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-003605799 |
| oclc_num | 25201748 |
| open_access_boolean | |
| owner | DE-703 DE-188 |
| owner_facet | DE-703 DE-188 |
| physical | XIV, 610 S. graph. Darst. |
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| publishDateSearch | 1992 |
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| publisher | Prentice-Hall |
| record_format | marc |
| spelling | Choi, Frederick D.S. 1942- Verfasser (DE-588)128794682 aut International accounting Frederick D. S. Choi ; Gerhard G. Mueller 2. ed. Englewood Cliffs, NJ Prentice-Hall 1992 XIV, 610 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Accounting gtt Comptabilité comparée ram Contabilidade larpcal Empresas Multinacionais larpcal Entreprises multinationales - Comptabilité Entreprises multinationales - Comptabilité ram Multinationales Unternehmen International business enterprises -- Accounting International Accounting Standards (DE-588)4367663-7 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf Multinationales Unternehmen (DE-588)4075092-9 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Multinationales Unternehmen (DE-588)4075092-9 s Rechnungswesen (DE-588)4048732-5 s International Financial Reporting Standards (DE-588)4699643-6 s 1\p DE-604 International Accounting Standards (DE-588)4367663-7 s 2\p DE-604 Müller, Gerhard G. Verfasser aut 1. Auflage Choi, Frederick D. An introduction to multinational accounting HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=003605799&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Choi, Frederick D.S. 1942- Müller, Gerhard G. International accounting Accounting gtt Comptabilité comparée ram Contabilidade larpcal Empresas Multinacionais larpcal Entreprises multinationales - Comptabilité Entreprises multinationales - Comptabilité ram Multinationales Unternehmen International business enterprises -- Accounting International Accounting Standards (DE-588)4367663-7 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4367663-7 (DE-588)4699643-6 (DE-588)4075092-9 (DE-588)4048732-5 |
| title | International accounting |
| title_auth | International accounting |
| title_exact_search | International accounting |
| title_full | International accounting Frederick D. S. Choi ; Gerhard G. Mueller |
| title_fullStr | International accounting Frederick D. S. Choi ; Gerhard G. Mueller |
| title_full_unstemmed | International accounting Frederick D. S. Choi ; Gerhard G. Mueller |
| title_old | Choi, Frederick D. An introduction to multinational accounting |
| title_short | International accounting |
| title_sort | international accounting |
| topic | Accounting gtt Comptabilité comparée ram Contabilidade larpcal Empresas Multinacionais larpcal Entreprises multinationales - Comptabilité Entreprises multinationales - Comptabilité ram Multinationales Unternehmen International business enterprises -- Accounting International Accounting Standards (DE-588)4367663-7 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Accounting Comptabilité comparée Contabilidade Empresas Multinacionais Entreprises multinationales - Comptabilité Multinationales Unternehmen International business enterprises -- Accounting International Accounting Standards International Financial Reporting Standards Rechnungswesen |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=003605799&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT choifrederickds internationalaccounting AT mullergerhardg internationalaccounting |