International accounting and multinational enterprises:
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | German |
| Veröffentlicht: |
Hoboken, NJ
Wiley
2006
|
| Ausgabe: | 6. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIV, 506 S. graph. Darst. |
| ISBN: | 0471652695 9780471652694 |
Internformat
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| 245 | 1 | 0 | |a International accounting and multinational enterprises |c Lee H. Radebaugh ; Sidney J. Gray ; Ervin L. Black |
| 250 | |a 6. ed. | ||
| 264 | 1 | |a Hoboken, NJ |b Wiley |c 2006 | |
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Datensatz im Suchindex
| _version_ | 1804135186268422144 |
|---|---|
| adam_text | Titel: International accounting and multinational enterprises
Autor: Radebaugh, Lee H.
Jahr: 2006
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
Forms of International Involvement 9
Environmental Influences on Accounting 15
Major Development Factors 18
Accountability and Multinational Enterprises 24
Accounting Aspects of International Business 25
The Field of International Accounting 26
Summary 29
Case: Toyota s Global Expansion
Case: Ahold and the Challenges of Going Global
These cases can be found on the following website: www.wiley.com/college/radebaugh
Chapter 2 International Accounting Patterns, Culture and Development 34
Introduction 34
Purposes of International Classification 35
Classification of Accounting and Reporting Systems 35
Cultural Influences on Accounting Systems 41
Culture, Societal Values, and Accounting 42
International Pressures for Accounting Change 52
Summary 54
Case: General Motors and Japanese Convergence vs. Chinese Convergence
Case: Inductive Methods and Deductive Methods Relating Reporting
Standards to Cultural Values
These cases can be found on the following website: wwv.wiley.com/college/radebaugh
Chapter 3 Comparative International Financial Accounting I 60
Introduction 60
Anglo-American Accounting 62
Nordic Accounting 65
Germanic Accounting 67
ix
Latin Accounting 70
Asian Accounting 72
Summary 74
Case: Reporting Standards vs. Tax Standards
Case: EU Conversion
These cases can be found on the following website: www.wiley.com/college/radebaugh
Chapter 4 Comparative International Financial Accounting II 79
Introduction 79
Anglo-American Accounting 82
Latin Accounting 83
Asian Accounting 85
Eastern European Accounting 88
Summary 91
Case: Small GAAP vs. Large GAAP
Case: Developing Countries
These cases can be found on the following website: www.wiley.com/college/radebaugh
Chapter 5 International Financial Statement Analysis 95
Introduction 95
International Accounting Differences and Financial Statement
Analysis 96
Major Differences in Accounting Principles Around the World 99
The Impact of U.S.-U.K. Accounting Differences: A Quantitative
Analysis 103
A Global Perspective on Earnings Measurement 106
A Comparative Global Analysis 108
International Accounting Differences and the Stock Market 109
Factors Influencing Measurement Differences 109
Global Accounting Convergence 110
Summary 110
Case: Alcatel and Lucent
Case: Hanson and ICI
These cases can be found on the following website: www.wiley.com/college/radebaugh
Chapter 6 International Transparency and Disclosure 124
Introduction 124
The Meaning of Transparency 125
Disclosure in Corporate Reports 126
International Disclosure Regulation 135
Corporate Reporting Trends 139
Corporate Review Information 139
Operations Review 143
Financial Review 144
Frequency and Timeliness of Reporting 145
Growing Pressures for Transparency 145
Summary 145
Case: Infosys Technologies (India)
Case: Stora Enso and the Versel Vision—A Model of Sustainability
These cases can be found on the following website: www.wiley.com/college/radebaugh
Chapter 7 International Accounting Standards and Global Convergence 151
Introduction 151
Governments 153
Trade Unions and Employees 167
Investors 169
Bankers and Lenders 171
Accountants and Auditors 171
The International Harmonization and Disclosure Debate 182
Summary 183
Case: European Adoption of IFRS
Case: IAS 39
These cases can be found on the following website: www.wiley.com/college/radebaugh
Chapter 8 International Business Combinations, Goodwill, and
Intangibles 189
Introduction 190
Consolidated Financial Statements 190
Funds and Cash Flow Statements 197
Joint Venture Accounting 199
Goodwill and Intangibles 200
Goodwill 202
Brands, Trademarks, Patents, and Related Intangibles 209
Research and Development 213
Summary 216
Case: Multigroup (Switzerland)
Case: Vodafone s Operations
These cases can be found on the following website: www.wiley.com/college/radebaugh
Chapter 9 International Segment Reporting 223
Introduction 223
Users and Uses of Segment Information 224
The Benefits of Segment Reporting 225
The Costs of Segment Reporting 226
International Financial Reporting Standards 227
Regulations Around the World 228
Segment Reporting Problems 231
The Dual-Yardstick Proposal 234
Summary 241
Case: BMW
Case: Nestle
These cases can be found on the following website: www.wiley.com/college/radebaugh
Chapter 10 Accounting for Foreign Currency 246
Introduction 246
Basics In Foreign Exchange 247
Foreign Currency Transactions 250
Translation of Foreign Currency Financial Statements 254
Translation Methodologies: An Overview 255
International Accounting Standards 257
Historical Development in the United States 257
Convergence 274
Summary 274
Case: Kamikaze Enterprises
Case: Coca-Cola
These cases can be found on the following website: www.wiley.com/college/radebaugh
Chapter 11 International Accounting for Price Changes 284
Introduction 284
Impact of Inflation on die Corporation 285
Accounting Measurement Alternatives 286
International Financial Reporting Standards 289
Comparative National Regulation and Practice 291
Problems and Prospects 298
Summary 299
Case: BP
Case: Fosters Brewing Group
These cases can be found on the following website: www.wiley.com/college/radebaugh
Chapter 12 Corporate Governance and Control of Global Operations 303
Introduction 303
Global Strategic Issues 304
Informal and Subde Mechanisms 308
Organizational Structure 308
Corporate Governance 313
International Importance of Governance 316
Studies on International Corporate Governance Practices 317
Cross National Differences in Corporate Governance 322
Internal Controls 326
The Role of Information Technology in MNEs 328
Firm Strategy, Structure, and the Accounting Function 332
Summary 334
Case: P G and Unilever—Restructuring for Growth
Case: The Royal Dutch/Shell Scandal
These cases can be found on the following website: www.wiley.com/college/radebaugh
Chapter 13 Managing Foreign Exchange Exposure 342
Introduction 342
Foreign Exchange 343
Types of Hedging Exposure 353
Hedging Strategies 356
Accounting for Foreign Currency Derivatives 360
Use of Derivatives to Hedge a Net Investment 369
Disclosure of Derivative Financial Instruments 369
Summary 371
Case: Nokia s Foreign Exchange Exposure
Case: RadCo International
These cases can be found on the following website: www.wiley.com/college/radebaugh
Chapter 14 International Budgeting and Performance Evaluation 380
Introduction 380
The Strategic Control Process 381
Empirical Studies of Differences in Management Accounting and
Control Practices Across Nations 382
Challenges of Control in the Global Firm 390
Intracorporate Transfer Pricing 397
Performance Evaluation Issues 403
Economic Value Added 405
The Balanced Scorecard 407
Summary 409
Case: Niessen Apparel
Case: Global Telecom
These cases can be found on the following website: www.wiley.com/college/radebaugh
Chapter 15 International Auditing Issues 420
Introduction 420
The Accounting and Auditing Profession 421
Global Audit Services and the International Auditing Challenge 422
Audit Challenges: Local Business Practices and Customs 424
Audit Challenges: Currency, Language, and Law 425
Audit Challenges: Distance and Organization for Providing Audit
Services 425
Audit Challenges: Audit Impediments from International Diversity,
Availability, and Training of Auditors 427
Global Accounting Firms 430
Audit Standards 434
Summary 455
Case: Lucas International: Coordinating an International Audit
Case: Xerox Corporation
These cases can be found on the following website: www.wiley.com/college/radebaugh
Chapter 16 International Taxation Issues 464
Introduction 464
Direct Taxes 465
Indirect Taxes 468
The Avoidance of Double Taxation of Foreign Source Income 469
U.S. Taxation of Foreign Source Income 471
Tax Effects of Foreign Exchange Gains and Losses 475
Tax Incentives 477
Tax Dimensions of Expatriates 478
Intracorporate Transfer Pricing 479
Tax Planning in the International Environment 482
Summary 483
Case: Transfer Pricing
Case: Midwest Uniforms
These cases can be found on the following website: www.wiley.com/college/radebaugh
Name and Company Index 489
Subject Index 493
|
| adam_txt |
Titel: International accounting and multinational enterprises
Autor: Radebaugh, Lee H.
Jahr: 2006
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
Forms of International Involvement 9
Environmental Influences on Accounting 15
Major Development Factors 18
Accountability and Multinational Enterprises 24
Accounting Aspects of International Business 25
The Field of International Accounting 26
Summary 29
Case: Toyota's Global Expansion
Case: Ahold and the Challenges of Going Global
These cases can be found on the following website: www.wiley.com/college/radebaugh
Chapter 2 International Accounting Patterns, Culture and Development 34
Introduction 34
Purposes of International Classification 35
Classification of Accounting and Reporting Systems 35
Cultural Influences on Accounting Systems 41
Culture, Societal Values, and Accounting 42
International Pressures for Accounting Change 52
Summary 54
Case: General Motors and Japanese Convergence vs. Chinese Convergence
Case: Inductive Methods and Deductive Methods Relating Reporting
Standards to Cultural Values
These cases can be found on the following website: wwv.wiley.com/college/radebaugh
Chapter 3 Comparative International Financial Accounting I 60
Introduction 60
Anglo-American Accounting 62
Nordic Accounting 65
Germanic Accounting 67
ix
Latin Accounting 70
Asian Accounting 72
Summary 74
Case: Reporting Standards vs. Tax Standards
Case: EU Conversion
These cases can be found on the following website: www.wiley.com/college/radebaugh
Chapter 4 Comparative International Financial Accounting II 79
Introduction 79
Anglo-American Accounting 82
Latin Accounting 83
Asian Accounting 85
Eastern European Accounting 88
Summary 91
Case: Small GAAP vs. Large GAAP
Case: Developing Countries
These cases can be found on the following website: www.wiley.com/college/radebaugh
Chapter 5 International Financial Statement Analysis 95
Introduction 95
International Accounting Differences and Financial Statement
Analysis 96
Major Differences in Accounting Principles Around the World 99
The Impact of U.S.-U.K. Accounting Differences: A Quantitative
Analysis 103
A Global Perspective on Earnings Measurement 106
A Comparative Global Analysis 108
International Accounting Differences and the Stock Market 109
Factors Influencing Measurement Differences 109
Global Accounting Convergence 110
Summary 110
Case: Alcatel and Lucent
Case: Hanson and ICI
These cases can be found on the following website: www.wiley.com/college/radebaugh
Chapter 6 International Transparency and Disclosure 124
Introduction 124
The Meaning of Transparency 125
Disclosure in Corporate Reports 126
International Disclosure Regulation 135
Corporate Reporting Trends 139
Corporate Review Information 139
Operations Review 143
Financial Review 144
Frequency and Timeliness of Reporting 145
Growing Pressures for Transparency 145
Summary 145
Case: Infosys Technologies (India)
Case: Stora Enso and the Versel Vision—A Model of Sustainability
These cases can be found on the following website: www.wiley.com/college/radebaugh
Chapter 7 International Accounting Standards and Global Convergence 151
Introduction 151
Governments 153
Trade Unions and Employees 167
Investors 169
Bankers and Lenders 171
Accountants and Auditors 171
The International Harmonization and Disclosure Debate 182
Summary 183
Case: European Adoption of IFRS
Case: IAS 39
These cases can be found on the following website: www.wiley.com/college/radebaugh
Chapter 8 International Business Combinations, Goodwill, and
Intangibles 189
Introduction 190
Consolidated Financial Statements 190
Funds and Cash Flow Statements 197
Joint Venture Accounting 199
Goodwill and Intangibles 200
Goodwill 202
Brands, Trademarks, Patents, and Related Intangibles 209
Research and Development 213
Summary 216
Case: Multigroup (Switzerland)
Case: Vodafone's Operations
These cases can be found on the following website: www.wiley.com/college/radebaugh
Chapter 9 International Segment Reporting 223
Introduction 223
Users and Uses of Segment Information 224
The Benefits of Segment Reporting 225
The Costs of Segment Reporting 226
International Financial Reporting Standards 227
Regulations Around the World 228
Segment Reporting Problems 231
The Dual-Yardstick Proposal 234
Summary 241
Case: BMW
Case: Nestle
These cases can be found on the following website: www.wiley.com/college/radebaugh
Chapter 10 Accounting for Foreign Currency 246
Introduction 246
Basics In Foreign Exchange 247
Foreign Currency Transactions 250
Translation of Foreign Currency Financial Statements 254
Translation Methodologies: An Overview 255
International Accounting Standards 257
Historical Development in the United States 257
Convergence 274
Summary 274
Case: Kamikaze Enterprises
Case: Coca-Cola
These cases can be found on the following website: www.wiley.com/college/radebaugh
Chapter 11 International Accounting for Price Changes 284
Introduction 284
Impact of Inflation on die Corporation 285
Accounting Measurement Alternatives 286
International Financial Reporting Standards 289
Comparative National Regulation and Practice 291
Problems and Prospects 298
Summary 299
Case: BP
Case: Fosters Brewing Group
These cases can be found on the following website: www.wiley.com/college/radebaugh
Chapter 12 Corporate Governance and Control of Global Operations 303
Introduction 303
Global Strategic Issues 304
Informal and Subde Mechanisms 308
Organizational Structure 308
Corporate Governance 313
International Importance of Governance 316
Studies on International Corporate Governance Practices 317
Cross National Differences in Corporate Governance 322
Internal Controls 326
The Role of Information Technology in MNEs 328
Firm Strategy, Structure, and the Accounting Function 332
Summary 334
Case: P G and Unilever—Restructuring for Growth
Case: The Royal Dutch/Shell Scandal
These cases can be found on the following website: www.wiley.com/college/radebaugh
Chapter 13 Managing Foreign Exchange Exposure 342
Introduction 342
Foreign Exchange 343
Types of Hedging Exposure 353
Hedging Strategies 356
Accounting for Foreign Currency Derivatives 360
Use of Derivatives to Hedge a Net Investment 369
Disclosure of Derivative Financial Instruments 369
Summary 371
Case: Nokia's Foreign Exchange Exposure
Case: RadCo International
These cases can be found on the following website: www.wiley.com/college/radebaugh
Chapter 14 International Budgeting and Performance Evaluation 380
Introduction 380
The Strategic Control Process 381
Empirical Studies of Differences in Management Accounting and
Control Practices Across Nations 382
Challenges of Control in the Global Firm 390
Intracorporate Transfer Pricing 397
Performance Evaluation Issues 403
Economic Value Added 405
The Balanced Scorecard 407
Summary 409
Case: Niessen Apparel
Case: Global Telecom
These cases can be found on the following website: www.wiley.com/college/radebaugh
Chapter 15 International Auditing Issues 420
Introduction 420
The Accounting and Auditing Profession 421
Global Audit Services and the International Auditing Challenge 422
Audit Challenges: Local Business Practices and Customs 424
Audit Challenges: Currency, Language, and Law 425
Audit Challenges: Distance and Organization for Providing Audit
Services 425
Audit Challenges: Audit Impediments from International Diversity,
Availability, and Training of Auditors 427
Global Accounting Firms 430
Audit Standards 434
Summary 455
Case: Lucas International: Coordinating an International Audit
Case: Xerox Corporation
These cases can be found on the following website: www.wiley.com/college/radebaugh
Chapter 16 International Taxation Issues 464
Introduction 464
Direct Taxes 465
Indirect Taxes 468
The Avoidance of Double Taxation of Foreign Source Income 469
U.S. Taxation of Foreign Source Income 471
Tax Effects of Foreign Exchange Gains and Losses 475
Tax Incentives 477
Tax Dimensions of Expatriates 478
Intracorporate Transfer Pricing 479
Tax Planning in the International Environment 482
Summary 483
Case: Transfer Pricing
Case: Midwest Uniforms
These cases can be found on the following website: www.wiley.com/college/radebaugh
Name and Company Index 489
Subject Index 493 |
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| id | DE-604.BV021462382 |
| illustrated | Illustrated |
| index_date | 2024-07-02T14:08:12Z |
| indexdate | 2024-07-09T20:36:30Z |
| institution | BVB |
| isbn | 0471652695 9780471652694 |
| language | German |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-014682307 |
| oclc_num | 69992785 |
| open_access_boolean | |
| owner | DE-M382 DE-1049 DE-2070s DE-355 DE-BY-UBR DE-473 DE-BY-UBG DE-19 DE-BY-UBM |
| owner_facet | DE-M382 DE-1049 DE-2070s DE-355 DE-BY-UBR DE-473 DE-BY-UBG DE-19 DE-BY-UBM |
| physical | XIV, 506 S. graph. Darst. |
| publishDate | 2006 |
| publishDateSearch | 2006 |
| publishDateSort | 2006 |
| publisher | Wiley |
| record_format | marc |
| spelling | Radebaugh, Lee H. 1943- Verfasser (DE-588)124989888 aut International accounting and multinational enterprises Lee H. Radebaugh ; Sidney J. Gray ; Ervin L. Black 6. ed. Hoboken, NJ Wiley 2006 XIV, 506 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Contabilidade internacional larpcal Contabilidade larpcal Empresas multinacionais larpcal Multinationales Unternehmen Comparative accounting International business enterprises Accounting Internationales Management (DE-588)4114040-0 gnd rswk-swf 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 Internationales Management (DE-588)4114040-0 s 1\p DE-604 Gray, Sidney J. 1942- Verfasser (DE-588)124501672 aut Black, Ervin L. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014682307&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- Black, Ervin L. International accounting and multinational enterprises Contabilidade internacional larpcal Contabilidade larpcal Empresas multinacionais larpcal Multinationales Unternehmen Comparative accounting International business enterprises Accounting Internationales Management (DE-588)4114040-0 gnd Rechnungswesen (DE-588)4048732-5 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd |
| subject_GND | (DE-588)4114040-0 (DE-588)4048732-5 (DE-588)4075092-9 |
| title | International accounting and multinational enterprises |
| title_auth | International accounting and multinational enterprises |
| title_exact_search | International accounting and multinational enterprises |
| title_exact_search_txtP | International accounting and multinational enterprises |
| title_full | International accounting and multinational enterprises Lee H. Radebaugh ; Sidney J. Gray ; Ervin L. Black |
| title_fullStr | International accounting and multinational enterprises Lee H. Radebaugh ; Sidney J. Gray ; Ervin L. Black |
| title_full_unstemmed | International accounting and multinational enterprises Lee H. Radebaugh ; Sidney J. Gray ; Ervin L. Black |
| title_short | International accounting and multinational enterprises |
| title_sort | international accounting and multinational enterprises |
| topic | Contabilidade internacional larpcal Contabilidade larpcal Empresas multinacionais larpcal Multinationales Unternehmen Comparative accounting International business enterprises Accounting Internationales Management (DE-588)4114040-0 gnd Rechnungswesen (DE-588)4048732-5 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd |
| topic_facet | Contabilidade internacional Contabilidade Empresas multinacionais 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=014682307&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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