International accounting and multinational enterprises:
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
New York
Wiley
2002
|
| Edition: | 5. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XIV, 459 S. graph. Darst. |
| ISBN: | 047131949X |
Staff View
MARC
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| 100 | 1 | |a Radebaugh, Lee H. |d 1943- |e Verfasser |0 (DE-588)124989888 |4 aut | |
| 245 | 1 | 0 | |a International accounting and multinational enterprises |c Lee H. Radebaugh ; Sidney J. Gray |
| 250 | |a 5. ed. | ||
| 264 | 1 | |a New York |b Wiley |c 2002 | |
| 300 | |a XIV, 459 S. |b graph. Darst. | ||
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| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 7 | |a Accounting |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 Comparative accounting | |
| 650 | 4 | |a International business enterprises |x Accounting | |
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Record in the Search Index
| _version_ | 1804129233048436736 |
|---|---|
| adam_text | Contents
Chapter 1 International Accounting and International Business 1
Introduction 1
The International Development of the Accounting Discipline 2
National Differences in Accounting Systems 5
The Evolution and Significance of International Business 6
Accounting Aspects of International Business 14
The Field of International Accounting 15
Overview of the Text 16
Chapter 2 Accounting Development in the Global Economy 19
Introduction 19
Environmental Influences on Business and Management 19
Environmental Influences on Accounting 20
Major Developmental Factors 23
Accountability and Multinational Enterprises 28
Culture and the Global Environment 29
International Pressures for Accounting Change 30
Summary 33
Chapter 3 Comparative International Financial Accounting 35
Introduction 35
Purposes of International Classification 36
Classification of Accounting and Reporting Systems 36
Cultural Influences on Accounting Systems 42
Culture, Societal Values, and Accounting 42
Comparative Accounting Systems 52
Anglo American Accounting 52
Nordic Accounting 55
Germanic Accounting 57
Latin Accounting 59
Asian Accounting 62
Summary 65
Chapter 4 International Financial Statement Analysis 71
Introduction 71
xi
xii Contents
International Accounting Differences and Financial Statement
Analysis 72
Major Differences in Accounting Principles Around the World 75
The Impact of U.S. U.K. Accounting Differences: A Quantitative
Analysis 81
A Global Perspective on Earnings Measurement 85
A Comparative Global Analysis 90
International Accounting Differences and the Stock Market 90
Factors Influencing Measurement Differences 91
Global Accounting Harmonization 91
Summary 92
Chapter 5 International Transparency and Disclosure 104
Introduction 104
Disclosure in Corporate Reports 105
International Disclosure Regulation 112
Reporting Trends 116
Frequency and Timeliness of Reporting 124
Growing Pressures for Transparency 125
Summary 125
Chapter 6 Global Harmonization of Accounting and Reporting 130
Introduction 130
Governments 132
Trade Unions and Employees 145
Investors 146
Bankers and Lenders 148
Accountants and Auditors 149
The International Harmonization and Disclosure Debate 156
Summary 158
Chapter 7 International Business Combinations, Goodwill
and Intangibles 162
Introduction 163
Consolidated Financial Statements 163
Funds and Cash Flow Statements 170
Joint Venture Accounting 172
Goodwill and Intangibles 173
Goodwill 175
Brands, Trademarks, Patents, and Related Intangibles 181
Research and Development 185
Summary 188
Chapter 8 International Segment Reporting 196
Users and Uses of Segment Information 197
The Benefits of Segment Reporting 198
The Costs of Segment Reporting 199
International Accounting Standards 200
Contents xiii
Regulations Around the World 202
Segment Reporting Problems 207
Summary 217
Chapter 9 Foreign Currency Transactions 223
Introduction 223
Foreign Exchange 224
Foreign Currency Transactions 236
Summary 247
Chapter 10 Foreign Currency Translation 253
Introduction 253
Key Definitions 254
Translation Methodologies: An Overview 255
International Accounting Standards 257
Historical Development in the United States 258
FASB Statement 52 260
Non U.S. Translation Practices 276
Use of Derivatives to Hedge a Net Investment 278
Disclosure of Derivative Financial Instruments 279
Summary 279
Chapter 11 International Accounting for Price Changes 289
Impact of Inflation on the Corporation 290
Accounting Measurement Alternatives 290
International Accounting Standards 293
Comparative National Regulation and Practice 295
Problems and Prospects 303
Summary 303
Chapter 12 International Auditing Issues 310
Introduction 310
The Accounting and Auditing Profession 311
Global Audit Services and the International Auditing Challenge 312
Global Accounting Firms 319
Audit Standards 321
International Harmonization of Audit Standards 338
Summary 341
Chapter 13 Management Organization and Control of Global Operations 347
Introduction 347
Organizational Structure 348
Centralization versus Decentralization 352
Firm Structure and the Accounting Function 354
Management Information Systems and the Global Firm 356
Internal Control and the Internal Audit 359
Summary 364
xlv Contents
Chapter 14 International Budgeting and Performance Evaluation 371
Introduction 371
The Strategic Control Process 372
Empirical Studies of Differences in Management Accounting and
Control Practices Across Nations 372
Challenges of Control in the Global Firm 380
Intra Corporate Transfer Pricing 387
Costing 391
Quality 393
Performance Evaluation Issues 394
Economic Value Added 396
The Balanced Scorecard 397
Summary 400
Chapter 15 International Taxation Issues 409
Introduction 409
Direct Taxes 410
Indirect Taxes 412
The Avoidance of Double Taxation of Foreign Source Income 413
U.S. Taxation of Foreign Source Income 415
Tax Effects of Foreign Exchange Gains and Losses 419
Tax Incentives 422
Tax Dimensions of Expatriates 423
Intracorporate Transfer Pricing 424
Tax Planning in the International Environment 426
Summary 428
Name and Company Index 437
Subject Index 445
|
| any_adam_object | 1 |
| author | Radebaugh, Lee H. 1943- Gray, Sidney J. 1942- |
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| author_facet | Radebaugh, Lee H. 1943- Gray, Sidney J. 1942- |
| author_role | aut aut |
| author_sort | Radebaugh, Lee H. 1943- |
| author_variant | l h r lh lhr s j g sj sjg |
| building | Verbundindex |
| bvnumber | BV014334904 |
| 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 305 QP 820 |
| ctrlnum | (OCoLC)264918033 (DE-599)BVBBV014334904 |
| dewey-full | 657/.96 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657/.96 |
| dewey-search | 657/.96 |
| dewey-sort | 3657 296 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 5. ed. |
| format | Book |
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| id | DE-604.BV014334904 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T19:01:53Z |
| institution | BVB |
| isbn | 047131949X |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-009833536 |
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| physical | XIV, 459 S. graph. Darst. |
| publishDate | 2002 |
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| publishDateSort | 2002 |
| publisher | Wiley |
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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 5. ed. New York Wiley 2002 XIV, 459 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Accounting gtt Comptabilité comparée Entreprises multinationales - Comptabilité Internationale ondernemingen gtt Multinationales Unternehmen Comparative accounting International business enterprises Accounting Internationales Management (DE-588)4114040-0 gnd rswk-swf Multinationales Unternehmen (DE-588)4075092-9 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 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 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009833536&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 Accounting gtt Comptabilité comparée Entreprises multinationales - Comptabilité Internationale ondernemingen gtt Multinationales Unternehmen Comparative accounting International business enterprises Accounting Internationales Management (DE-588)4114040-0 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4114040-0 (DE-588)4075092-9 (DE-588)4048732-5 |
| 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 | Accounting gtt Comptabilité comparée Entreprises multinationales - Comptabilité Internationale ondernemingen gtt Multinationales Unternehmen Comparative accounting International business enterprises Accounting Internationales Management (DE-588)4114040-0 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Accounting Comptabilité comparée Entreprises multinationales - Comptabilité Internationale ondernemingen Multinationales Unternehmen Comparative accounting International business enterprises Accounting Internationales Management Rechnungswesen |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009833536&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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