Accounting: an international perspective
Gespeichert in:
| Vorheriger Titel: | Gernon, Helen Morsicato Accounting |
|---|---|
| Hauptverfasser: | , , |
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Chicago [u.a.]
Irwin
1997
|
| Ausgabe: | 4. ed. |
| Schriftenreihe: | The Irwin series in undergraduate accounting
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XV, 215 S. graph. Darst. |
| ISBN: | 0256170827 |
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 |c Gerhard G. Mueller ; Helen Gernon ; Gary K. Meek |
| 250 | |a 4. ed. | ||
| 264 | 1 | |a Chicago [u.a.] |b Irwin |c 1997 | |
| 300 | |a XV, 215 S. |b graph. Darst. | ||
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| 338 | |b nc |2 rdacarrier | ||
| 490 | 0 | |a The Irwin series in undergraduate accounting | |
| 650 | 4 | |a Multinationales Unternehmen | |
| 650 | 4 | |a International business enterprises -- Accounting | |
| 650 | 4 | |a Comparative accounting | |
| 650 | 4 | |a Accounting -- Standards | |
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Datensatz im Suchindex
| _version_ | 1804126313093529600 |
|---|---|
| adam_text | CONTENTS
Chapter 1 An International Perspective on Financial Accounting 1
Accounting and the Environment 2
Global Challenges for Accounting 3
Variables Shaping Accounting Development 3
Relationship between Business and the Provider(s)
of Capital 3
Political and Economic Ties with Other Countries 7
Legal System 8
Levels of Inflation 9
Size and Complexity of Business Enterprises,
Sophistication of Management and the Financial
Community, and General Levels of Education 10
Culture 10
Accounting Clusters 11
British American Model 11
Continental Model 14
South American Model 14
Mixed Economy Model 14
International Standards Model 15
Accounting in Communist Countries 15
Conclusion 16
Study Questions 16
Cases 17
Nifty NAFTA 17
Law and Order Accounting 17
By Guess and by Gosh 18
Additional Readings 19
Chapter 2 Diversity in Financial Accounting Practices 20
Reducing Diversity within Countries 21
Why Financial Accounting Practices Differ between Countries 23
Some Existing Practice Differences 24
Goodwill 25
ix
x Contents
Income Smoothing 26
Recognition of Inflation and Other Price Changes 28
Consequences of Worldwide Accounting Diversity 31
Corporate Management 31
Investors 31
Stock Markets and Regulators 32
Accounting Professionals and Standard Setters 32
Conclusion 33
Study Questions 33
Cases 34
Whose Money? 34
Home Country Accounting Isn t Always Good Enough 34
National Agendas for Accounting 35
Additional Readings 36
Chapter 3 Harmonization of Financial Accounting Diversity 37
Accounting and Auditing Standards 38
U.S. Organizations 39
Pros and Cons of International Accounting and
Auditing Standards 40
International Organizations 41
International Accounting Standards Committee 41
International Federation of Accountants 44
United Nations 45
Organization for Economic Cooperation and Development 46
Regional Organizations 46
European Union (EU) 46
Other Regional Organizations 48
Harmonization Scenarios 49
Conclusion 50
Study Questions 50
Cases 51
Accounting Diplomacy 51
Going International 52
International Harmonization: Pro or Con? 53
Additional Readings 54
Chapter 4 Financial Reporting in the International Environment 55
Responses by Users 57
Contents xi
Responses by Multinational Corporations 59
Do Nothing 60
Prepare Convenience Translations 61
Prepare Convenience Statements 61
Restate on a Limited Basis 63
Prepare Secondary Financial Statements 64
Whose Accounting Principles? 66
Beware the Foreign Financial Statement 68
Conclusion 70
Study Questions 70
Cases 71
The Mexican Investment 71
How Best to Report? 71
Chartwell Ltd. 72
Additional Readings 73
Chapter 5 Disclosure Practices Around the World 74
Financial and Nonfinancial Disclosure 75
Some Observations about Disclosure 76
Examples of Disclosure 77
Geographic Area and Product Line Disclosures 78
Financial Forecast Disclosures 82
Information about Shares and Shareholders 82
The Value Added Statement 85
Employee Disclosures 87
Environmental Disclosures 87
Conclusion 1
Study Questions 96
Cases 97
Bellhaven Ltd. 97
Corpus Medical Equipment Company 97
How Green Is My Balance Sheet? 98
QO
Additional Readings
Chapter 6 Multinational Consolidations and Foreign
Currency Translation 10°
The Basic Idea 101
An International Perspective on Consolidated
Financial Statements *
xii Contents
Foreign Currency Translation 105
Exchange Rates 105
Which Exchange Rate(s)? 106
Translation Methods Used 108
Conclusion 110
Study Questions 111
Cases 112
Parent and Subsidiary 112
Egalite S.A. (A) 113
Egalite S.A. (B) 113
Egalite S.A. (C) 114
Additional Readings 114
Chapter 7 International Financial Statement Analysis 116
Financial Accounting Reflects the Environment It Serves 117
A Framework for Financial Statement Analysis 117
Environmental Variables 117
Cultural Values 118
Accounting Values 119
Analysis of Financial Information 121
Language, Terminology, and Format 121
Ratio Analysis 122
Sumitomo Electric Industries Ltd. 124
Putting It All Together 125
Conclusion 126
Study Questions 127
Cases 128
Whitbread 128
Whitbread or Sumitomo? 130
Parlez vous Francais? 131
Additional Readings 131
Chapter 8 Accounting Information Systems for
Multinational Corporations 133
Information Resource Management (IRM) 135
MNC Organization Affects the Accounting
Information System 136
Transnational Organizational Capability 137
Forms of Organization 137
Attitudes, Organization, and Control 139
Contents xiii
Exporting the Domestic Accounting Information System 144
The MNC Accounting Information System 145
Conclusion 146
Study Questions 147
Cases 148
Why Is Change a Good Thing? 148
Leave Well Enough Alone? 149
Ouch! Change Hurts 149
Additional Readings 150
Chapter 9 Strategic Planning and Control in the
International Environment 151
Components of the MNC Planning and Control Systems 152
Environmental Assessment Phase 152
Subsidiary Asssessment Phase 153
Objective Setting Phase 153
Formulation of Standards Phase 154
Operational Phase 154
Evaluation Phase 154
Integration of the Phases of the Planning and Control Systems 155
Communication Problems 155
Differences in Measurement and Disclosure Practices 155
Ease of Communication 5
Financial and Operating Information for Internal Reporting 157
Goal Congruence 158
Conclusion ^
Study Questions 159
Cases 160
Building the Transnational Team 160
When in Brazil 160
Zannah International
Additional Readings lo
Chapter 10 Performance Evaluation in Multinational Corporations 164
Performance Evaluation Defined 165
Financial Measures Used by MNCs to Evaluate Domestic and
Foreign Subsidiaries
Profit and Return on Investment 166
Budgets as a Success Indicator 16
xiv Contents
Nonfinancial Measures Used to Evaluate and Enhance
MNC Performance 168
Issues to Consider When Developing MNC
Evaluation Systems 169
Separating Manager Performance from
Subsidiary Performance 169
Treating Foreign Subsidiaries as Profit Centers 170
Translation 171
Use of Local Currency Information 172
Conclusion 174
Study Questions 174
Cases 175
Ciba Geigy 175
Global Enterprises, Inc. 175
Innovative International 176
Additional Readings 176
Chapter 11 Multinational Transfer Pricing and International Taxation 178
Objectives of Transfer Pricing 79
Objectives of International Transfer Pricing 180
Worldwide Income Tax Minimization 180
Minimization of Worldwide Import Duties 181
Avoidance of Financial Restrictions 181
Managing Currency Fluctuations 182
Winning Host Country Government Approval 182
Selecting a Transfer Price 184
Transfer Pricing Choices 184
The Internal Revenue Code and Transfer Pricing 185
International Taxation—Selected Topics 187
Philosophy of Taxation 188
MNC Tax Avoidance 188
Conclusion 189
Study Questions 190
Cases 190
The Monday Morning Korean Blues 190
Ah! the Tangled Webs We Weave 191
When in Rome 192
Additional Readings 193
Contents xv
Chapter 12 Emerging Issues in International Accounting 194
Selected Factors Driving International Accounting Emphasis 195
MNC Restructuring 195
More Regionalism 196
Globalization of All Markets 196
Key Emerging Issues 197
1. Supremacy of National GAAP 197
2. Regionalization Marching On 198
3. Global Harmonization 199
4. Mixed Economy Model Evolution 200
5. Special Disclosure Trends 201
6. Pace of Accounting Technology 201
7. Information Content of Financial Statements 202
8. MNC Accounting Information Systems 203
9. Currency Choice for Transnational Budgeting
and Reporting 204
10. Tax Aspects of MNC Transfer Pricing 205
Study Questions 206
Additional Readings 206
Index 207
|
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| id | DE-604.BV011770588 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T18:15:28Z |
| institution | BVB |
| isbn | 0256170827 |
| language | English |
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| physical | XV, 215 S. graph. Darst. |
| publishDate | 1997 |
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| publisher | Irwin |
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| series2 | The Irwin series in undergraduate accounting |
| spelling | Müller, Gerhard G. Verfasser aut Accounting an international perspective Gerhard G. Mueller ; Helen Gernon ; Gary K. Meek 4. ed. Chicago [u.a.] Irwin 1997 XV, 215 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier The Irwin series in undergraduate accounting Multinationales Unternehmen International business enterprises -- Accounting Comparative accounting Accounting -- Standards Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Multinationales Unternehmen (DE-588)4075092-9 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Internationaler Vergleich (DE-588)4120509-1 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 K. Verfasser aut 5. Auflage Gernon, Helen Morsicato Accounting HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007942996&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 K. Accounting an international perspective Multinationales Unternehmen International business enterprises -- Accounting Comparative accounting Accounting -- Standards Rechnungswesen (DE-588)4048732-5 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd Rechnungslegung (DE-588)4128343-0 gnd Internationaler Vergleich (DE-588)4120509-1 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4075092-9 (DE-588)4128343-0 (DE-588)4120509-1 |
| title | Accounting an international perspective |
| title_auth | Accounting an international perspective |
| title_exact_search | Accounting an international perspective |
| title_full | Accounting an international perspective Gerhard G. Mueller ; Helen Gernon ; Gary K. Meek |
| title_fullStr | Accounting an international perspective Gerhard G. Mueller ; Helen Gernon ; Gary K. Meek |
| title_full_unstemmed | Accounting an international perspective Gerhard G. Mueller ; Helen Gernon ; Gary K. Meek |
| title_old | Gernon, Helen Morsicato Accounting |
| title_short | Accounting |
| title_sort | accounting an international perspective |
| title_sub | an international perspective |
| topic | Multinationales Unternehmen International business enterprises -- Accounting Comparative accounting Accounting -- Standards Rechnungswesen (DE-588)4048732-5 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd Rechnungslegung (DE-588)4128343-0 gnd Internationaler Vergleich (DE-588)4120509-1 gnd |
| topic_facet | Multinationales Unternehmen International business enterprises -- Accounting Comparative accounting Accounting -- Standards Rechnungswesen Rechnungslegung Internationaler Vergleich |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007942996&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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