International accounting: a user perspective
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Mason, Ohio
Thomson/South-Western
2004
|
| Edition: | 2. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Item Description: | Includes bibliographical references and index |
| Physical Description: | XV, 236 S. Ill. : 26 cm |
| ISBN: | 0324186207 |
Staff View
MARC
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| 100 | 1 | |a Saudagaran, Shahrokh M. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a International accounting |b a user perspective |c Shahrokh M. Saudagaran |
| 250 | |a 2. ed. | ||
| 264 | 1 | |a Mason, Ohio |b Thomson/South-Western |c 2004 | |
| 300 | |a XV, 236 S. |b Ill. : 26 cm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Includes bibliographical references and index | ||
| 650 | 7 | |a Accounting |2 gtt | |
| 650 | 4 | |a Comptabilité comparée | |
| 650 | 7 | |a Contabilidade internacional |2 larpcal | |
| 650 | 7 | |a Empresas multinacionais |2 larpcal | |
| 650 | 4 | |a Entreprises multinationales - Comptabilité | |
| 650 | 7 | |a Finanças |2 larpcal | |
| 650 | 7 | |a Internationalisatie |2 gtt | |
| 650 | 4 | |a Globalisierung | |
| 650 | 4 | |a Multinationales Unternehmen | |
| 650 | 4 | |a Comparative accounting | |
| 650 | 4 | |a International business enterprises |x Accounting | |
| 650 | 0 | 7 | |a International Accounting Standards |0 (DE-588)4367663-7 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Rechnungslegung |0 (DE-588)4128343-0 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Multinationales Unternehmen |0 (DE-588)4075092-9 |2 gnd |9 rswk-swf |
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Record in the Search Index
| _version_ | 1804130123273732096 |
|---|---|
| adam_text | Table of
Contents
CHAPTER 1 Financial Reporting in The Global Arena 1
Introduction 2
Interaction Between Accounting and Its Environment 3
Nature of Capital Markets 3 Type of Reporting Regime 6 Type of Business
Entities 6 Type of Legal System 7 Level of Enforcement of Regulations 7
Level of Inflation 8 Political and Economic Tics 8 Status of the Accounting
Profession 9 Existence of a Conceptual Framework 9 Quality of Accounting
Education 11
Diverse Roles of Accounting in Countries 11
Policy Choices in Accounting 13
Effects of Diversity on Capital Markets 17
Classification of Financial Accounting and Reporting Systems 20
Review of Selected Classification Studies 20
Major Challenges Facing Accounting Globally 23
Global Harmonization 23 Financial Reporting in Developed and Emerging
Economies 23 Social and Environmental Reporting 24 Financial Reporting
in the High Technology Era 24
Summary 24
Questions 25
Exercises 26
Cases 27
References 27
x Table of Contents
CHAPTER 2 Harmonizing Financial Reporting
Standards Globally 30 Rationale for Harmonization 31
Pressures for Harmonization 33
Obstacles to Harmonization 35
Measuring Harmonization 36
Supra national Organizations Engaged in Accounting
Harmonization 37
Other Harmonization Efforts 42
Current Evidence on Harmonization 44
Global 44 Regional 46
Summary 51
Questions 52
Exercises 53
Cases 53
References 55
CHAPTER 3 Accounting for Currency Exchange
Rate Changes 57 Overview of Foreign Currency Markets and Exchange Rates 58
Foreign Exchange Exposure 59
Accounting for Exchange Rate Fluctuations 61
Foreign Currency Transaction vs. Translation 61 Translation Methods 64
Foreign Currency Translation in the United States 67
FASB Statement No. 8 (SFAS No. 8) 68 FASB Statement No. 52
(SFAS No. 52) 69 SFAS No. 52 and the Functional Currency
Concept 72 SFAS No. 52 Translation in Highly Inflationary Economies 74
SFAS No. 133—Accounting for Derivatives and Hedging Activities 75
The International Accounting Standard on Foreign Currency
Translation 76
Accounting Issues Related to the Euro 77
Table of Contents xi
Summary 78
Questions 79
Exercises 79
Cases 80
References 82
CHAPTER 4 Selected Financial Reporting and Disclosure
Issues in the Global Context 83 Accounting for Changing Prices 84
Inflation Adjusted Accounting Models 86 General Price Level Adjusted
(GPLA) Model 87 Current Cost Adjusted (CCA) Model 91 Evaluating
the CCA Model 92
Accounting for Goodwill and Intangible Assets 93
Goodwill 94 Brands, Patents, and Trademarks 95 Research and
Development 97
Geographic Segment Reporting 98
Research Evidence on Geographic Segment Reporting 99
Recent Developments in Geographic Segment Reporting 101
Environmental and Social Disclosures 106
Environmental Disclosures 106 Employee Disclosures 109
Value added Statement 116
Summary 119
Questions 119
Exercises 120
Cases 122
References 123
CHAPTER 5 USING CORPORATE FINANCIAL REPORTS
ACROSS_BORDERS_L25__ Corporate Responses to Foreign Users of Financial
Statements 126
Coping With Transnational Financial Reporting 139
Preparer Response to Transnational Financial Reporting 139 User Response
to Transnational Financial Reporting 140
International Financial Statement Analysis 143
xii Table of Contents
Additional Issues in International Financial Statement
Analysis 150
Availability of Data 150 Reliability of Data 150 Timeliness of Data 151
Language, Terminology, and Format 151
Summary 153
Questions 153
Exercises 154
Cases 159
References 160
CHAPTER 6 FINANCIAL REPORTING IN EMERGING
CAPITAL MARKETS 161 The Nature and Importance of Emerging Capital Markets 163
The Role of Financial Reporting in Emerging Capital Markets 165
Characteristics of Financial Reporting in Emerging Capital
Markets 166
Availability 166 Reliability 169 Comparability 174
Financial Reporting Policy Issues in Emerging Capital Markets 175
Information Availability 176 Strengthening Enforcement Capability 177
Harmonization of Accounting Standards 178 Caveats Based on Recent
Developments 179 Accounting in Selected Emerging Capital Markets 180
Mexico 180 People s Republic of China (PRC) 183
Summary 187
Questions 188
Exercises 189
Cases 190
References 191
CHAPTER 7 MANAGERIAL ISSUES IN INTERNATIONAL
ACCOUNTING 194 Budgeting and Performance Evaluation 195
Using Appropriate Performance Measures 195 Using Appropriate
Currencies 196 Transfer Pricing Policies 197 Other Considerations 197
Distinguishing Between Manager Performance and Subsidiary Performance 198
Some Comparative Evidence on Budgets and Performance Evaluation
Systems 198
T.ible of Contents
Global Risk Management 199
Multinational Capital Budgeting 199 Managing Foreign Exchange Risk 201
Transfer Pricing 203
Major Constituents Affected by Transfer Pricing Choices 204 Internal
Constituents 205 External Constituents 205 Transfer Pricing Methods 206
Advanced Pricing Agreements 209 Research Evidence on Determinants
of International Transfer Pricing Methods 210
Information Technology 210
Complexities Involving IT Systems for MNCs 211 Global IT Challenges
and Strategies 212
Summary 214
Questions 214
Exercises 215
Cases 216
References 217
DIRECTORY OF RELEVANT WEB SITES 219
LIST OF ABBREVIATIONS 223
SUBJECT INDEX 225
|
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| dewey-ones | 657 - Accounting |
| dewey-raw | 657 |
| dewey-search | 657 |
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| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 2. ed. |
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| indexdate | 2024-07-09T19:16:01Z |
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| isbn | 0324186207 |
| language | English |
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| spelling | Saudagaran, Shahrokh M. Verfasser aut International accounting a user perspective Shahrokh M. Saudagaran 2. ed. Mason, Ohio Thomson/South-Western 2004 XV, 236 S. Ill. : 26 cm txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references and index Accounting gtt Comptabilité comparée Contabilidade internacional larpcal Empresas multinacionais larpcal Entreprises multinationales - Comptabilité Finanças larpcal Internationalisatie gtt Globalisierung Multinationales Unternehmen Comparative accounting International business enterprises Accounting International Accounting Standards (DE-588)4367663-7 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Multinationales Unternehmen (DE-588)4075092-9 gnd rswk-swf International Accounting Standards (DE-588)4367663-7 s DE-604 Multinationales Unternehmen (DE-588)4075092-9 s Rechnungslegung (DE-588)4128343-0 s 1\p DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010413382&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 | Saudagaran, Shahrokh M. International accounting a user perspective Accounting gtt Comptabilité comparée Contabilidade internacional larpcal Empresas multinacionais larpcal Entreprises multinationales - Comptabilité Finanças larpcal Internationalisatie gtt Globalisierung Multinationales Unternehmen Comparative accounting International business enterprises Accounting International Accounting Standards (DE-588)4367663-7 gnd Rechnungslegung (DE-588)4128343-0 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd |
| subject_GND | (DE-588)4367663-7 (DE-588)4128343-0 (DE-588)4075092-9 |
| title | International accounting a user perspective |
| title_auth | International accounting a user perspective |
| title_exact_search | International accounting a user perspective |
| title_full | International accounting a user perspective Shahrokh M. Saudagaran |
| title_fullStr | International accounting a user perspective Shahrokh M. Saudagaran |
| title_full_unstemmed | International accounting a user perspective Shahrokh M. Saudagaran |
| title_short | International accounting |
| title_sort | international accounting a user perspective |
| title_sub | a user perspective |
| topic | Accounting gtt Comptabilité comparée Contabilidade internacional larpcal Empresas multinacionais larpcal Entreprises multinationales - Comptabilité Finanças larpcal Internationalisatie gtt Globalisierung Multinationales Unternehmen Comparative accounting International business enterprises Accounting International Accounting Standards (DE-588)4367663-7 gnd Rechnungslegung (DE-588)4128343-0 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd |
| topic_facet | Accounting Comptabilité comparée Contabilidade internacional Empresas multinacionais Entreprises multinationales - Comptabilité Finanças Internationalisatie Globalisierung Multinationales Unternehmen Comparative accounting International business enterprises Accounting International Accounting Standards Rechnungslegung |
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