International and multinational accounting:
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
London u.a.
Dryden Press
1994
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | IX, 502 S. graph. Darst. |
| ISBN: | 0030990041 |
Staff View
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV009808820 | ||
| 003 | DE-604 | ||
| 005 | 19950228 | ||
| 007 | t | ||
| 008 | 940919s1994 xxkd||| |||| 00||| eng d | ||
| 020 | |a 0030990041 |9 0-03-099004-1 | ||
| 035 | |a (OCoLC)30963158 | ||
| 035 | |a (DE-599)BVBBV009808820 | ||
| 040 | |a DE-604 |b ger |e rakddb | ||
| 041 | 0 | |a eng | |
| 044 | |a xxk |c XA-GB | ||
| 049 | |a DE-859 |a DE-384 |a DE-473 |a DE-521 | ||
| 050 | 0 | |a HF5686.I56 | |
| 082 | 0 | |a 657 |2 20 | |
| 084 | |a QP 800 |0 (DE-625)141940: |2 rvk | ||
| 100 | 1 | |a Riahi-Belkaoui, Ahmed |d 1943- |e Verfasser |0 (DE-588)121828409 |4 aut | |
| 245 | 1 | 0 | |a International and multinational accounting |c Ahmed Riahi Belkaoui |
| 264 | 1 | |a London u.a. |b Dryden Press |c 1994 | |
| 300 | |a IX, 502 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 7 | |a Accountancy |2 gtt | |
| 650 | 7 | |a Internationale aspecten |2 gtt | |
| 650 | 4 | |a Multinationales Unternehmen | |
| 650 | 4 | |a Comparative accounting | |
| 650 | 4 | |a International business enterprises |x Accounting | |
| 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 |
| 689 | 0 | 0 | |a Multinationales Unternehmen |0 (DE-588)4075092-9 |D s |
| 689 | 0 | 1 | |a Rechnungswesen |0 (DE-588)4048732-5 |D s |
| 689 | 0 | |5 DE-604 | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006491704&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-006491704 | |
Record in the Search Index
| _version_ | 1813509724931358720 |
|---|---|
| adam_text |
Contents
Chapter 1 The Need for International Accounting 1 p
1.1 Introduction 1
1.2 Environmental Factors 1
1.3 The Need for International Accounting 12
1.4 Dimensions of International Accounting 13
1.5 Conclusions 22
Notes 22
Selected Readings 24
Appendix 1 .A 25
Questions 30
Chapter 2 International Diversity in Accounting 39 9
2.1 Introduction 39
2.2 Accounting Diversity 40
2.3 Judgment Diversity 58
2.4 Standard Setting Diversity 62
2.5 Standard Setting in the Developing Countries 73
2.6 Conclusions 76
Notes 77
Selected Readings 79
Selected References 80
Appendix 2.A 81
Appendix 2.B 84
Questions 97
Chapter 3 Exchange Rate Risk Management and Economic Exposure 124
3.1 Introduction 124
3.2 The World of Foreign Exchange Markets 124
3.3 Determination of Exchange Rate 127
3.4 Exchange Rate Forecasting 130
3.5 Types of Foreign Exchange Exposure 132
3.6 Economic Exposure 136
3.7 Conclusions 142
Notes 142
Selected Readings 143
Questions 143
V
!
\'i Contents
Chapter 4 International Arbitrage and Management of
Transaction Exposure 147 '
4.1 Introduction 147
4.2 International Arbitrage 147
4.3 Nature of Transaction Exposure 151
4.4 Hedging Transaction Exposure 152
4.5 Operating Strategies to Reduce Transaction Exposure 159
4.6 Conclusions 167
Notes 167
Selected Readings 168 [
Appendix 4. A 170 :
Questions 171
t Chapter 5 Organizational and Performance Evaluation of Multinational
Operations 175
5.1 Introduction 175
5.2 Genesis of the Multinational Firm 176
5.3 Organizational Structure and Information Processing 178
5.4 Control Models for the Multinational Firm 185
5.5 Evaluating Divisional Performance 192
5.6 Currency Considerations in Performance Evaluation 202
5.7 Conclusions 213
Notes 213
Selected Readings 217
Questions 219
Chapter 6 Analyzing Foreign Financial Statements 225
6.1 Introduction 225
6.2 Financial Analysis 225
6.3 Financial Analysis Applied Internationally 227
6.4 Reporting Requirements Internationally 235
6.5 Financial Reporting of a Segment of a Business Enterprise 240
6.6 Employee Reporting 247
6.7 Value Added Reporting 248
Notes 258
Selected Readings 261
Appendix 6.A 262
Questions 265
» Chapter 7 Capital Budgeting for Multinationals and Political Risk 294
7.1 Introduction 294
7.2 Risk Analysis 295
7.3 Project Versus Parent's Perspectives: the Issues 295
7.4 Project Versus Parent's Perspectives: an Example 296
Contents vjj
7.5 Cost of Capital for the Multinational Firm 297
7.6 A Multinational Capital Budgeting Example 299
7.7 Capital Budgeting Issues for Multinationals 301
7.8 Evaluation of International Acquisitions 308
7.9 Managing Political Risk 309
7.10 Conclusions 316
Notes 316
Selected Readings 317
Questions 318
t Chapter 8 Pricing Strategies and Transfer Pricing for Multinational Firms . . . 324
8.1 Introduction 324
8.2 Pricing under the Robinson Patman Act 324
8.3 Product Pricing Internationally 325
8.4 Transfer Pricing 330
8.5 Multinational Transfer Pricing 338
8.6 Conclusions 359
Notes 359
Selected Readings 361
Questions 363
« Chapter 9 Accounting for Foreign Currency Transactions and
Translation, and for Futures Contracts 368
9.1 Introduction 368
9.2 Accounting for Foreign Currency Transactions 371
9.3 Accounting for Futures Contracts 381
9.4 Translation Methods 390
9.5 Conclusions 407
Notes 407
Selected Readings 408
Appendix 9.A 409
Questions 417
» Chapter 10 Accounting for Inflation Internationally 424
10.1 Introduction 424
10.2 Measurement of Well Being at the Macro Level 425
10.3 Measurement of Well Being at the Micro Level 427
10.4 Alternative Asset Valuation and Income Determination Models 429
10.5 A Taxonomy of Price Change Models 442
10.6 Currency Translation in Inflationary Environments 445
10.7 Conclusions 446
Notes 448
Selected Readings 449
Appendix 10.A 450
Questions 460
viii Contents
Chapter 11 International Taxation and Value Added Taxation 464
11.1 Introduction 464
11.2 Taxation Philosophies 465
11.3 Types of Taxes 466
11.4 Systems of Tax Administration 468
11.5 Tax Treaties 469
11.6 Tax Havens 471
11.7 US International Taxation 472
11.8 Valued Added Taxation 481
11.9 Conclusions 487
Notes 487
Selected Readings 488
Appendix 11. A 490
Questions 493
Index 496 |
| any_adam_object | 1 |
| author | Riahi-Belkaoui, Ahmed 1943- |
| author_GND | (DE-588)121828409 |
| author_facet | Riahi-Belkaoui, Ahmed 1943- |
| author_role | aut |
| author_sort | Riahi-Belkaoui, Ahmed 1943- |
| author_variant | a r b arb |
| building | Verbundindex |
| bvnumber | BV009808820 |
| callnumber-first | H - Social Science |
| callnumber-label | HF5686 |
| callnumber-raw | HF5686.I56 |
| callnumber-search | HF5686.I56 |
| callnumber-sort | HF 45686 I56 |
| callnumber-subject | HF - Commerce |
| classification_rvk | QP 800 |
| ctrlnum | (OCoLC)30963158 (DE-599)BVBBV009808820 |
| dewey-full | 657 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657 |
| dewey-search | 657 |
| dewey-sort | 3657 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nam a2200000 c 4500</leader><controlfield tag="001">BV009808820</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">19950228</controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">940919s1994 xxkd||| |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0030990041</subfield><subfield code="9">0-03-099004-1</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)30963158</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV009808820</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakddb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="044" ind1=" " ind2=" "><subfield code="a">xxk</subfield><subfield code="c">XA-GB</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-859</subfield><subfield code="a">DE-384</subfield><subfield code="a">DE-473</subfield><subfield code="a">DE-521</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HF5686.I56</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">657</subfield><subfield code="2">20</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 800</subfield><subfield code="0">(DE-625)141940:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Riahi-Belkaoui, Ahmed</subfield><subfield code="d">1943-</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)121828409</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">International and multinational accounting</subfield><subfield code="c">Ahmed Riahi Belkaoui</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">London u.a.</subfield><subfield code="b">Dryden Press</subfield><subfield code="c">1994</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">IX, 502 S.</subfield><subfield code="b">graph. Darst.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Accountancy</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Internationale aspecten</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Multinationales Unternehmen</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Comparative accounting</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">International business enterprises</subfield><subfield code="x">Accounting</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Rechnungswesen</subfield><subfield code="0">(DE-588)4048732-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Multinationales Unternehmen</subfield><subfield code="0">(DE-588)4075092-9</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Multinationales Unternehmen</subfield><subfield code="0">(DE-588)4075092-9</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Rechnungswesen</subfield><subfield code="0">(DE-588)4048732-5</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006491704&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-006491704</subfield></datafield></record></collection> |
| id | DE-604.BV009808820 |
| illustrated | Illustrated |
| indexdate | 2024-10-21T08:00:46Z |
| institution | BVB |
| isbn | 0030990041 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-006491704 |
| oclc_num | 30963158 |
| open_access_boolean | |
| owner | DE-859 DE-384 DE-473 DE-BY-UBG DE-521 |
| owner_facet | DE-859 DE-384 DE-473 DE-BY-UBG DE-521 |
| physical | IX, 502 S. graph. Darst. |
| publishDate | 1994 |
| publishDateSearch | 1994 |
| publishDateSort | 1994 |
| publisher | Dryden Press |
| record_format | marc |
| spelling | Riahi-Belkaoui, Ahmed 1943- Verfasser (DE-588)121828409 aut International and multinational accounting Ahmed Riahi Belkaoui London u.a. Dryden Press 1994 IX, 502 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Accountancy gtt Internationale aspecten gtt Multinationales Unternehmen Comparative accounting International business enterprises Accounting 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 DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006491704&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Riahi-Belkaoui, Ahmed 1943- International and multinational accounting Accountancy gtt Internationale aspecten gtt Multinationales Unternehmen Comparative accounting International business enterprises Accounting Rechnungswesen (DE-588)4048732-5 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4075092-9 |
| title | International and multinational accounting |
| title_auth | International and multinational accounting |
| title_exact_search | International and multinational accounting |
| title_full | International and multinational accounting Ahmed Riahi Belkaoui |
| title_fullStr | International and multinational accounting Ahmed Riahi Belkaoui |
| title_full_unstemmed | International and multinational accounting Ahmed Riahi Belkaoui |
| title_short | International and multinational accounting |
| title_sort | international and multinational accounting |
| topic | Accountancy gtt Internationale aspecten gtt Multinationales Unternehmen Comparative accounting International business enterprises Accounting Rechnungswesen (DE-588)4048732-5 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd |
| topic_facet | Accountancy Internationale aspecten Multinationales Unternehmen Comparative accounting International business enterprises Accounting Rechnungswesen |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006491704&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT riahibelkaouiahmed internationalandmultinationalaccounting |