International accounting and multinational enterprises:
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
New York [u.a.]
Wiley
1997
|
| Edition: | 4. ed. |
| Subjects: | |
| Online Access: | Table of Contents Inhaltsverzeichnis |
| Item Description: | Bis 2. Aufl. u.d.T.: Arpan, Jeffrey S.: International accounting and multinational enterprises |
| Physical Description: | XIV, 696 S. |
| ISBN: | 0471056014 |
Staff View
MARC
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| 245 | 1 | 0 | |a International accounting and multinational enterprises |c Lee H. Radebaugh ; Sidney J. Gray |
| 250 | |a 4. ed. | ||
| 264 | 1 | |a New York [u.a.] |b Wiley |c 1997 | |
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| 500 | |a Bis 2. Aufl. u.d.T.: Arpan, Jeffrey S.: International accounting and multinational enterprises | ||
| 650 | 4 | |a Comptabilité comparée | |
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| 650 | 4 | |a Multinationales Unternehmen | |
| 650 | 4 | |a International business enterprises -- Accounting | |
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Record in the Search Index
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|---|---|
| adam_text | Contents
PART 1 Introduction
Chapter 1 International Dimensions of Accounting and Control 1
Introduction 1, The International Development of the Accounting
Discipline 1, National Differences in Accounting Systems 5,
The Evolution and Significance of International Business 6,
Accounting Aspects of International Business 9, The Field of
International Accounting 11, Overview of the Text 13,
Summary 17
Chapter 2 International Business and Multinational Strategy , 19
A Taste of Global Corporate Strategy: Cadbury Schweppes PLC 19,
Introduction 22, Trade and Investment Patterns 25, The Global
Players 27, Global Corporate Strategy 32, Summary 39
PART 2 Comparative Accounting and Harmonization
Chapter 3 Accounting Systems in the Global Environment 46
Environmental Influences on Business and Management 46,
Environmental Influences on Accounting 47, Major Developmental
Factors 50, Accountability and Multinational Enterprises 58,
Culture and the Global Environment 59, International Pressures for
Accounting Change 59, Summary 62
Chapter 4 International Patterns of Accounting Development 66
Purposes of International Classification 67, Classification of
Accounting and Reporting Systems 67, Cultural Influences on
Accounting Development 734, Culture, Societal Values, and
Accounting 73, Summary 83
Chapter 5 Comparative International Accounting Systems and Practices 87
Anglo Saxon Accounting 87, United States 88, United
Kingdom 91, Nordic Accounting 94, The Netherlands 94,
Sweden 96, Germanic Accounting 99, Germany 99,
Switzerland 101, Latin Accounting 104, France 104, Italy 107,
Brazil 109, Asian Accounting 110, China 111, Japan 114,
Summary 117
xi
xli Contents
Chapter 6 Pressures for International Accounting Harmonization and
Disclosure 167
Governments 169, Trade Unions and Employees 182,
Investors 184, Bankers and Lenders 186, The General
Public 187, Accountants and Auditors 187, The International
Harmonization and Disclosure Debate 195, Summary 197
Chapter 7 Multinational Management Perspectives on Information Disclosure
and Regulation 203
The Pressures for Information Disclosure 204, User Comprehension
and Information Overload 205, Managerial Incentives to Disclose
Information 207, Costs of Information Production 209,
Competitive Disadvantage 210, Government Interference 212,
Managerial Attitudes to Voluntary Disclosures 213, Evaluating Costs
and Benefits 220, Summary 221
PART 3 International Financial Reporting Issues
Chapter 8 International Business Combinations and Consolidations 250
Consolidated Financial Statements 251, International
Harmonization Initiatives 257, Funds and Cash Flow
Statements 260, Joint Venture Accounting 262, Summary 264
Chapter 9 International Accounting for Goodwill and Intangibles 268
The Significance of Intangible Assets 269, The Conceptual
Framework Approach 269, The Stock Market
Perspective 270, Goodwill 271, Brands, Trademarks, Patents,
and Related Intangibles 281, Research and Development 288,
Summary 292
Chapter 10 International Segmental Reporting 300
Users and Uses of Segmental Information 301, The Benefits of
Segmental Reporting 302, The Costs of Segmental
Reporting 303, Regulation 304, International Accounting
Standards 308, Segmental Reporting Problems 309,
Summary 316
Chapter 11 Accounting for Price Changes and Inflation Internationally 330
Impact of Inflation on the Corporation 331, Accounting
Measurement Alternatives 331, Comparative National
Regulation and Practice 335, International Harmonization
Intitatives 351, Problems and Prospects 354, Summary 354
Chapter 12 Accounting for Foreign Currency Transactions and Foreign Currency
Derivatives 364
Introduction 364, Foreign Exchange 365, Foreign Currency
Transactions 382, Accounting for Foreign Currency
Derivatives 386, Accounting for Forward Contracts: An
Introduction 390, Summary 400
Contents xiii
Chapter 13 Translation of Foreign Currency Financial Statements 406
Introduction 406, Translation Methodologies: An
Overview 408, Historical Development in the United
States 410, FASB Statement 52, Non U.S. Translation
Practices 436, International Accounting Standards 438,
Disclosure of Derivative Financial Instruments 439,
Summary 440
PART 4 International Financial Analysis
Chapter 14 Comparative International Analysis of Financial Statements 452
International Accounting Differences and Financial Statement
Analysis 453, Major Differences in Accounting Principles Around
the World 457, The Impact of U.S.—U.K. Accounting Differences:
A Quantitative Analysis 463, A Global Perspective on Earnings
Measurement 469, A Comparative Global Analysis 472,
International Accounting Differences and the Stock Market 473,
Factors Influencing Measurement Differences 474,
Summary 474
Chapter 15 International Disclosure Trends and Financial Analysis 484
The Importance of Annual Report Disclosures 485, International
Perspectives on Disclosure Regulation 485, Voluntary Disclosure
Practices by Multinationals 488, International Disclosure
Trends 490, Corporate Review Information 493, Operations
Review 498, Financial Review 502, Some Additional Information
Disclosures 504, The Frequency and Timeliness of
Reporting 505, Summary 505
PART 5 International Management Accounting Control
Chapter 16 Management Control of Global Operations 518
Introduction 518, The Evolution of Control Measures 519,
Organizational Structure 520, Centralization versus
Decentralization, 525, Informal and Subtle Mechanisms 527,
A Management Information System 528, Internal Control and
the Internal Audit 536, Summary 542
Chapter 17 International Performance Evaluation and Budgeting 549
Introduction 549, The Strategic Control Process 549,
Performance Evaluation 552, Budgeting for Global
Operations 563, Capital Budgeting in a Global
Context 571, Summary 572
Chapter 18 International Product Costing and Transfer Pricing 579
Introduction 579, Allocation of Overhead 581, Target
Costing 583, Quality 586, Inventory Control 587, Costing for
Countertrade Arrangements 588, Intracorporate Transfer
Pricing 590, Summary 600
xiv Contents
PART 6 International Taxation, Auditing, and Future Issues
Chapter 19 International Taxation 608
Introduction 608, Philosophy of Tax Systems 609, The
Avoidance of Double Taxation of Foreign Source Income 613, U.S.
Taxation of Foreign Source Income 619, Tax Effects of Foreign
Exchange Gains and Losses 623, Tax Incentives 625, Tax
Dimensions of Expatriates 627, Tax Planning in the International
Environment 628, Summary 629
Chapter 20 External Auditing of Foreign Operations 636
Introduction 636, The Accounting and Auditing
Profession 637, Global Accounting Firms 645, The Audit
Process 652, Summary 660
Chapter 21 Global Accounting Issues for the Twenty first Century 667
Introduction 667, Accounting and Economic
Development 667, Financial Accounting and Reporting
Issues 672, Taxation, Managerial Accounting, and Auditing
Issues 676
Name and Company Index 681
Subject Index 685
|
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| 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 4. ed. New York [u.a.] Wiley 1997 XIV, 696 S. txt rdacontent n rdamedia nc rdacarrier Bis 2. Aufl. u.d.T.: Arpan, Jeffrey S.: International accounting and multinational enterprises Comptabilité comparée Entreprises multinationales - Comptabilité Multinationales Unternehmen International business enterprises -- Accounting Comparative accounting Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Multinationales Unternehmen (DE-588)4075092-9 gnd rswk-swf Internationales Management (DE-588)4114040-0 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 http://www.loc.gov/catdir/toc/onix06/96046081.html Table of Contents HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007661857&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 Comptabilité comparée Entreprises multinationales - Comptabilité Multinationales Unternehmen International business enterprises -- Accounting Comparative accounting Rechnungswesen (DE-588)4048732-5 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd Internationales Management (DE-588)4114040-0 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4075092-9 (DE-588)4114040-0 |
| 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_short | International accounting and multinational enterprises |
| title_sort | international accounting and multinational enterprises |
| topic | Comptabilité comparée Entreprises multinationales - Comptabilité Multinationales Unternehmen International business enterprises -- Accounting Comparative accounting Rechnungswesen (DE-588)4048732-5 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd Internationales Management (DE-588)4114040-0 gnd |
| topic_facet | Comptabilité comparée Entreprises multinationales - Comptabilité Multinationales Unternehmen International business enterprises -- Accounting Comparative accounting Rechnungswesen Internationales Management |
| url | http://www.loc.gov/catdir/toc/onix06/96046081.html http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007661857&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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