International accounting and multinational enterprises:
Gespeichert in:
| Vorheriger Titel: | Arpan, Jeffrey S. International accounting and multinational enterprises |
|---|---|
| Hauptverfasser: | , |
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
New York u.a.
Wiley
1993
|
| Ausgabe: | 3. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Früher u.d.T.: Arpan, Jeffrey S.: International accounting and multinational enterprises |
| Beschreibung: | X, 582 S. graph. Darst. |
| ISBN: | 0471599506 |
Internformat
MARC
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| 245 | 1 | 0 | |a International accounting and multinational enterprises |c Lee H. Radebaugh ; Sidney J. Gray |
| 250 | |a 3. ed. | ||
| 264 | 1 | |a New York u.a. |b Wiley |c 1993 | |
| 300 | |a X, 582 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Früher u.d.T.: Arpan, Jeffrey S.: International accounting and multinational enterprises | ||
| 650 | 7 | |a Accountancy |2 gtt | |
| 650 | 4 | |a Comptabilité comparée | |
| 650 | 4 | |a Entreprises multinationales - Comptabilité | |
| 650 | 7 | |a Internationale ondernemingen |2 gtt | |
| 650 | 4 | |a Multinationales Unternehmen | |
| 650 | 4 | |a International business enterprises -- Accounting | |
| 650 | 4 | |a Comparative accounting | |
| 650 | 0 | 7 | |a Internationales Management |0 (DE-588)4114040-0 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Rechnungswesen |0 (DE-588)4048732-5 |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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| 883 | 1 | |8 1\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
Datensatz im Suchindex
| _version_ | 1804122591931138048 |
|---|---|
| adam_text | Contents
Chapter 1 International Dimensions of Accounting and Control 1
Introduction 1, The International Development of the Accounting
Discipline 2, National Differences in Accounting Systems 3, The
Evolution and Significance of International Business 4, Accounting
Aspects of International Business 7, The Field of International
Accounting 9, Overview of the Text 10, Summary 14
Chapter 2 International Business and Multinational Strategy 16
A Taste of Global Corporate Strategy: Cadbury Schweppes PLC. 16,
Introduction 19, Trade and Investment Patterns 21, The Global
Players 24, Global Corporate Strategy 26, Summary 36
Case: Procter Gamble Company 38
Chapter 3 Accounting Systems in the Global Environment 42
Environmental Influences on Business and Management 42,
Environmental Influences on Accounting 43, Major Developmental
Factors 46, Accountability and Multinational Enterprises 52,
Culture and the Global Environment 53, International Pressures for
Accounting Change 55, Summary 57
Chapter 4 International Patterns of Accounting Development 60
Purposes of International Classification 61, Classification of
Accounting and Reporting Systems 61, Influences on Accounting
Development 66, Culture, Societal Values, and the Accounting
Subculture 67, Summary 75
Chapter 5 Comparative International Accounting Systems and Practices 79
Anglo Saxon Accounting 79. United States 80, United Kingdom
83, Nordic Accounting 86, The Netherlands 86, Sweden 88,
Germanic Accounting 90. Germany 91, Switzerland 93, Latin
Accounting 96, France 96, Italy 99. Asian Accounting 100,
Japan 101, Summary 104
Appendix: Consolidated Financial Statements 108, Notes to
Consolidated Financial Statements. Mazda 140
vii! Contents
Chapter 6 Pressures for International Accounting Harmonization and
Disclosure 141
Governments 143, Trade Unions and Employees 160,
Investors 162, Bankers and Lenders 164, The General
Public 165, Accountants and Auditors 166, The International
Harmonization and Disclosure Debate 174, Summary 176
Chapter 7 Multinational Management Perspectives on Information Disclosure
and Regulation 181
The Pressures for Information Disclosure 182, User Comprehension
and Information Overload 183, Managerial Incentives to Disclose
Information 185, Costs of Information Production 186,
Competitive Disadvantage 188, Government Interference 189,
Managerial Attitudes to Voluntary Disclosures 190, Evaluating Costs
and Benefits 194, Summary 198
Case: Volvo (Sweden) 201
Chapter 8 International Business Combinations and Consolidations 208
Consolidated Financial Statements 209, International
Harmonization Initiatives 218, Funds and Cash Flow Statements 222,
Joint Venture Accounting 227, Summary 228
Case: Multigroup (Switzerland) 230
Chapter 9 International Accounting for Goodwill and Intangibles 231
The Significance of Intangible Assets 232, The Conceptual
Framework Approach 232, The Stock Market Perspective 233,
Goodwill 234, Brands, Trademarks, Patents, and Related
Intangibles 243, Research and Development 250,
Summary 254
Case: SmithKline Beecham (U.K.) 257
Chapter 10 International Segmental Reporting 261
Users and Uses of Segmental Information 262, The Benefits of
Segmental Reporting 263, The Costs of Segmental Reporting 264,
Regulation 265, The International Accounting Standards Committee
(IASC) 268, The Content of Disclosures 269, Segmental
Reporting Problems 270, Summary 279
Case: BASF (Germany) 282
Chapter 11 Accounting for Price Changes and Inflation Internationally 284
Impact of Inflation on the Corporation 285, Accounting
Measurement Alternatives 285, Comparative National Regulation
and Practice 288, International Harmonization Initiatives 296,
Structure and Accounting Policies 298, Problems and Prospects 302,
Summary 303
Case: Royal Dutch/Shell Group 305
Contents ix
Chapter 12 Accounting for Foreign Currency Transactions and Foreign
Currency Derivatives 310
Introduction 310, Foreign Exchange 311, Foreign Currency
Transactions 321, Accounting for Foreign Currency Derivatives 324,
Accounting for Forward Contracts: An Introduction 325,
Summary 333
Case: RadCo International (A) 336
Case: RadCo International (B) 336
Chapter 13 Translation of Foreign Currency Financial Statements 338
Introduction 338, Translation Methodologies: An Overview 340,
Historical Development in the United States 343, FASB Statement
No. 52 345, Non U.S. Translation Practices 361, International
Accounting Standards 364, Summary 365
Case: Coca Cola 371
Case: Kamikaze Enterprises 372
Case: Daimler Benz 373
Chapter 14 Comparative International Analysis of Financial Statements 375
Major Differences in U.S./U.K. Accounting Principles 376,
The Impact of U.S. U.K. Accounting Differences: A Quantitative
Analysis 381, A Global Perspective on Earnings 386, Summary 390
Case: The Japanese Puzzle 392
Case: Matterhorn 393
Case: Hanson and ICI 394
Chapter 15 International Disclosure Trends and Financial Analysis 396
The Importance of Annual Report Disclosures 397, National
and International Disclosure Regulation 397, Comparative
Multinational Information Disclosure Practices 398, Corporate Review
Information 399, Segmental Review 407, Financial Review 413,
Some Additional Information Disclosures 415, The Frequency and
Timeliness of Reporting 421, Summary 425
Case: BOC (U.K.) 427
Chapter 16 Management Control of Global Operations 429
Introduction 429, The Evolution of Control Measures 430,
Organizational Structure 431, Centralization versus
Decentralization 435, Informal and Subtle Mechanisms 437,
A Management Information System 438, Internal Control and
the Internal Audit 444. Summary 450
Case: Autoparts Inc. 452
Case: Star Oil Company 453
Chapter 17 Performance Evaluation and Budgeting 455
Introduction 455, The Strategic Control Process 455,
Performance Evaluation 458, Budgeting for Global Operations 467,
Summary 474
Case: Ford Motor Company 477
x Contents
Chapter 18 Product Costing and Transfer Pricing 481
Introduction 481, Allocation of Overhead 483, Target
Costing 484, Quality 487, Inventory Control 488, Costing for
Compensatory Arrangements 490, Intracorporate Transfer
Pricing 492, Summary 499
Case: Niessen Apparel, Inc. 502
Case: At What Cost? 504
Chapter 19 International Taxation 506
Introduction 506, Philosophy of Tax Systems 507, The Avoidance
of Double Taxation 511, U.S. Taxation of Foreign Source
Income 515, Tax Effects of Foreign Exchange Gains and Losses 518,
Tax Incentives 521, Tax Dimensions of Expatriates 522,
Tax Planning in the International Environment 523, Summary 524
Case: Belgian Coordination Center 528
Case: R. E. Dietz Corporation 528
Chapter 20 External Auditing of Foreign Operations 530
Introduction 530, The Accounting and Auditing Profession 531,
Global Accounting Firms 537, The Audit Process 544,
Summary 553
Case: Audit of BCE, Inc., 1988 556
Chapter 21 Global Accounting Issues into the Twenty first Century 559
Introduction 559, Accounting and Economic Development 559,
Financial Accounting and Reporting Issues 563, Tax, Managerial
Accounting, and Auditing Issues 566
Index 571
|
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| indexdate | 2024-07-09T17:16:19Z |
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| isbn | 0471599506 |
| language | English |
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| spelling | Radebaugh, Lee H. 1943- Verfasser (DE-588)124989888 aut International accounting and multinational enterprises Lee H. Radebaugh ; Sidney J. Gray 3. ed. New York u.a. Wiley 1993 X, 582 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Früher u.d.T.: Arpan, Jeffrey S.: International accounting and multinational enterprises Accountancy gtt Comptabilité comparée Entreprises multinationales - Comptabilité Internationale ondernemingen gtt Multinationales Unternehmen International business enterprises -- Accounting Comparative accounting Internationales Management (DE-588)4114040-0 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Multinationales Unternehmen (DE-588)4075092-9 gnd rswk-swf Multinationales Unternehmen (DE-588)4075092-9 s Rechnungswesen (DE-588)4048732-5 s Internationales Management (DE-588)4114040-0 s 1\p DE-604 Gray, Sidney J. 1942- Verfasser (DE-588)124501672 aut Bis 2. Auflage Arpan, Jeffrey S. International accounting and multinational enterprises HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005416060&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 |
| spellingShingle | Radebaugh, Lee H. 1943- Gray, Sidney J. 1942- International accounting and multinational enterprises Accountancy gtt Comptabilité comparée Entreprises multinationales - Comptabilité Internationale ondernemingen gtt Multinationales Unternehmen International business enterprises -- Accounting Comparative accounting Internationales Management (DE-588)4114040-0 gnd Rechnungswesen (DE-588)4048732-5 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd |
| subject_GND | (DE-588)4114040-0 (DE-588)4048732-5 (DE-588)4075092-9 |
| title | International accounting and multinational enterprises |
| title_auth | International accounting and multinational enterprises |
| title_exact_search | International accounting and multinational enterprises |
| title_full | International accounting and multinational enterprises Lee H. Radebaugh ; Sidney J. Gray |
| title_fullStr | International accounting and multinational enterprises Lee H. Radebaugh ; Sidney J. Gray |
| title_full_unstemmed | International accounting and multinational enterprises Lee H. Radebaugh ; Sidney J. Gray |
| title_old | Arpan, Jeffrey S. International accounting and multinational enterprises |
| title_short | International accounting and multinational enterprises |
| title_sort | international accounting and multinational enterprises |
| topic | Accountancy gtt Comptabilité comparée Entreprises multinationales - Comptabilité Internationale ondernemingen gtt Multinationales Unternehmen International business enterprises -- Accounting Comparative accounting Internationales Management (DE-588)4114040-0 gnd Rechnungswesen (DE-588)4048732-5 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd |
| topic_facet | Accountancy Comptabilité comparée Entreprises multinationales - Comptabilité Internationale ondernemingen Multinationales Unternehmen International business enterprises -- Accounting Comparative accounting Internationales Management Rechnungswesen |
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