Accounting: an international perspective ; a supplement to introductory accounting textbooks
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Homewood, IL [u.a.]
Irwin
1991
|
| Ausgabe: | 2. ed. |
| Schriftenreihe: | Irwin perspectives in international business
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVIII, 150 S. graph. Darst. |
| ISBN: | 0256090890 |
Internformat
MARC
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| 100 | 1 | |a Müller, Gerhard G. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Accounting |b an international perspective ; a supplement to introductory accounting textbooks |c Gerhard G. Mueller ; Helen Gernon ; Gary Meek |
| 250 | |a 2. ed. | ||
| 264 | 1 | |a Homewood, IL [u.a.] |b Irwin |c 1991 | |
| 300 | |a XVIII, 150 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 0 | |a Irwin perspectives in international business | |
| 650 | 4 | |a Multinationales Unternehmen | |
| 650 | 4 | |a Accounting |x Standards | |
| 650 | 4 | |a Comparative accounting | |
| 650 | 4 | |a International business enterprises |x Accounting | |
| 650 | 0 | 7 | |a Rechnungslegung |0 (DE-588)4128343-0 |2 gnd |9 rswk-swf |
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| 650 | 0 | 7 | |a Rechnungswesen |0 (DE-588)4048732-5 |2 gnd |9 rswk-swf |
| 689 | 0 | 0 | |a Rechnungswesen |0 (DE-588)4048732-5 |D s |
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| 700 | 1 | |a Meek, Gary |e Verfasser |4 aut | |
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Datensatz im Suchindex
| _version_ | 1804123192124506112 |
|---|---|
| adam_text | C O N T E N T S
INTRODUCTION 1
jy Internationalization of Accounting 1
Decentralization of Financial Control 3
World Class Financial Reporting 5
J Conflict over Accounting Standards 5
Organization of Management Information
Systems 6
Foreign Currency Borrowing 7
CHAPTER 1
AN INTERNATIONAL
PERSPECTIVE ON FINANCIAL
ACCOUNTING 9
Accounting and the Environment 9
Variables Shaping Accounting
Development 10
Relationship between Business and the
Providers) of Capital 10
Political and Economic Ties with Other
Countries 12
Legal System 13
Levels of Inflation 13
Size and Complexity of Business
Enterprises, Sophistication of
Management and the Financial
Community, and General Levels of
Education 14
Accounting Clusters 15
British American Model 15
Continental Model 16
South American Model 18
Emerging Models 18
Accounting in Communist Countries 18
Cases
A Lesson from Switzerland 20
Germans Do It Differently 20
Somebody Ought to Do Something 21
CHAPTER 2
FINANCIAL REPORTING IN THE
INTERNATIONAL
ENVIRONMENT 22
Responses by Users 23
Responses by Multinational Corporations 26
Do Nothing 26
Prepare Convenience Translations 27
Prepare Convenience Statements 27
Restate on a Limited Basis 27
Prepare Secondary Financial
Statements 28
Prepare Financial Statements According
to World Accounting Principles 28
Beware the Foreign Financial
Statement 31
Cases
How Best to Report? 37
The German Investment 38
EgalMS.A. 38
N.V. Cirts 39
xvi Contents
CHAPTER 3
SETTING ACCOUNTING AND
AUDITING STANDARDS
INTERNATIONALLY 41
U.S. Organizations 42
International Organizations 43
^International Arrnuntinp Standards
j Committee^J^L.
International Federation of
Accountants 45
United Nations 45
Organization for Economic Cooperation
and Development 46
Regional Organizations 46
European Community 46
Other Regional Organizations 47
Cases
International Harmonization: Pro
A or Con? 50
,Aa Conflict of Standards 50
CHAPTER 4
DISCLOSURE PRACTICES
AROUND THE WORLD 52
Financial and Nonfmancial Disclosure 53
Some Observations about Disclosures 54
Examples of Disclosure 55
Geographic Area and Product Line
Disclosures 55
Information about Shares and
Shareholders 56
The Value Added Statement 59
Employee Disclosures 59
Environmental Disclosures 63
Cases
Bellhaven Ltd. 66
The Controller Gets a Suggestion 67
Geographic Segment Disclosure 67
Kittleman Ltd. 68
CHAPTERS
COMPARATIVE RECOGNITION
OF INFLATION AND OTHER
PRICE CHANGES 69
Overview of the World Scene 70
A Look at Certain Regions and
Countries 71
South America and Israel 71
The Netherlands 72
United States and United Kingdom 73
Cases
Disclosing the Effects of Changing Prices 76
Current Cost or Not? 77
CHAPTER 6
MULTINATIONAL
CONSOLIDATION OF FINANCIAL
STATEMENTS 78
The Basic Idea 78
An International Perspective on
Consolidated Financial Statements 80
Foreign Currency Translation 83
Exchange Rates 83
The Problem with the Current Rate
Method 83
The Problem with the Temporal
Method 84
Translation Methods Used 85
Cases
Parent and Subsidiary 89
Beaucoup S.A. (A) 90
Beaucoup S.A. (B) 91
Beaucoup S.A. (C) 91
CHAPTER 7
ACCOUNTING INFORMATION
SYSTEMS FOR MULTINATIONAL
CORPORATIONS 92
MNC Organization Affects the
Accounting Information System 93
Forms of Organization 93
Attitudes, Organization, and Control 95
Exporting the Domestic Accounting
Information System 97
MNC Characteristics Affect the
Accounting Information System 98
The Future and MNC Accounting
Information Systems 100
Quantitative Methods 100
Computers 100
Cases
Let s Change the Organization 101
Why Change a Good Thing? 102
The Sky s the Limit 103
CHAPTER 8
PLANNING AND CONTROL IN
THE INTERNATIONAL
ENVIRONMENT 104
Components of the MNC Management
Control System 105
Environmental Assessment Phase 105
Subsidiary Assessment Phase 105
Objective Setting Phase 106
Formulation of Standards Phase 106
Operational Phase 106
Evaluation Phase 106
Impact of Planning on Management
Control Systems 107
The Financial Communication Problem 107
Differences in Disclosure Practices 107
Ease of Communication 109
Financial and Operating Information for
Internal Reporting 109
Goal Congruence 109
Cases
So Much to Do, So Little Time 112
When in Brazil 113
Ready. . .Set. . .Go 113
Contents xvii
CHAPTER 9
PERFORMANCE EVALUATION
IN MULTINATIONAL
CORPORATIONS 114
Performance Evaluation Defined 114
Financial Measures Used by MNCs in
Domestic and International Performance
Evaluation 114
Profit and Return on Investment 115
Budgets as a Success Indicator 115
Nonfinancial Measures Used to Evaluate
Performance 116
Major Frustrations in an MNC
Performance Evaluation System 117
Performance of the Subsidiary versus
Performance of the Subsidiary
Managers 117
Treating Foreign Subsidiaries as Profit
Centers 118
Translation 119
Points to Consider When Developing the
System 120
Use of Local Currency Information 120
Developing and Tracking the Operating
Budget 121
Separation of Subsidiary and Manager
Performance 124
Cases
At the Top or at the Bottom? 125
Local Currency versus Parent Currency
Evaluation 126
Developing and Tracking Your
Budget 126
CHAPTER 10
MULTINATIONAL TRANSFER
PRICING AND INTERNATIONAL
TAXATION 127
Objectives of Transfer Pricing 127
Objectives of International Transfer
Pricing 128
xvlii Contents
Worldwide Income Tax
Minimization 129
Minimization of Worldwide Import
Duties 129
Avoidance of Financial
Restrictions 129
Managing Currency Fluctuations 130
Winning Host Country Government
Approval 130
Selecting a Transfer Price 131
Transfer Pricing Methods 131
MNC Characteristics and Current
Practices 132
The Internal Revenue Code and
Transfer Pricing 133
International Taxation—Selected
Topics 134
I
Philosophy of Taxation 134
MNC Tax Avoidance 135
Cases
The Monday Morning Korean Blues 136
A Change in Midstream 137
EPILOGUE 138
Note on Multinational Corporations 139
Accounting Extensions 140
Marketing Functions 140
Management and Business Strategy 142
Finance Operations 143
The Economics of International
Business 144
INDEX 146
|
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| id | DE-604.BV008839198 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T17:25:51Z |
| institution | BVB |
| isbn | 0256090890 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-005844501 |
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| physical | XVIII, 150 S. graph. Darst. |
| publishDate | 1991 |
| publishDateSearch | 1991 |
| publishDateSort | 1991 |
| publisher | Irwin |
| record_format | marc |
| series2 | Irwin perspectives in international business |
| spelling | Müller, Gerhard G. Verfasser aut Accounting an international perspective ; a supplement to introductory accounting textbooks Gerhard G. Mueller ; Helen Gernon ; Gary Meek 2. ed. Homewood, IL [u.a.] Irwin 1991 XVIII, 150 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Irwin perspectives in international business Multinationales Unternehmen Accounting Standards Comparative accounting International business enterprises Accounting Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Internationaler Vergleich (DE-588)4120509-1 gnd rswk-swf Multinationales Unternehmen (DE-588)4075092-9 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 s Internationaler Vergleich (DE-588)4120509-1 s DE-604 Multinationales Unternehmen (DE-588)4075092-9 s Rechnungslegung (DE-588)4128343-0 s 1\p DE-604 Gernon, Helen Verfasser aut Meek, Gary Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005844501&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 | Müller, Gerhard G. Gernon, Helen Meek, Gary Accounting an international perspective ; a supplement to introductory accounting textbooks Multinationales Unternehmen Accounting Standards Comparative accounting International business enterprises Accounting Rechnungslegung (DE-588)4128343-0 gnd Internationaler Vergleich (DE-588)4120509-1 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4128343-0 (DE-588)4120509-1 (DE-588)4075092-9 (DE-588)4048732-5 |
| title | Accounting an international perspective ; a supplement to introductory accounting textbooks |
| title_auth | Accounting an international perspective ; a supplement to introductory accounting textbooks |
| title_exact_search | Accounting an international perspective ; a supplement to introductory accounting textbooks |
| title_full | Accounting an international perspective ; a supplement to introductory accounting textbooks Gerhard G. Mueller ; Helen Gernon ; Gary Meek |
| title_fullStr | Accounting an international perspective ; a supplement to introductory accounting textbooks Gerhard G. Mueller ; Helen Gernon ; Gary Meek |
| title_full_unstemmed | Accounting an international perspective ; a supplement to introductory accounting textbooks Gerhard G. Mueller ; Helen Gernon ; Gary Meek |
| title_short | Accounting |
| title_sort | accounting an international perspective a supplement to introductory accounting textbooks |
| title_sub | an international perspective ; a supplement to introductory accounting textbooks |
| topic | Multinationales Unternehmen Accounting Standards Comparative accounting International business enterprises Accounting Rechnungslegung (DE-588)4128343-0 gnd Internationaler Vergleich (DE-588)4120509-1 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Multinationales Unternehmen Accounting Standards Comparative accounting International business enterprises Accounting Rechnungslegung Internationaler Vergleich Rechnungswesen |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005844501&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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