International accounting:
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Upper Saddle River, NJ
Pearson Education
2005
|
| Edition: | 5. ed., internat. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XVIII, 503 S. |
| ISBN: | 0131293575 |
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Record in the Search Index
| _version_ | 1804135308281774080 |
|---|---|
| adam_text | CONTENTS PREFACE XIII CHAPTER 1 INTRODUCTION 1 HISTORICAL PERSPECTIVE 2
CONTEMPORARY PERSPECTIVE 3 GROWTH AND SPREAD OF MULTINATIONAL OPERATIONS
4 GLOBAL COMPETITION 12 CROSS-BORDER MERGERS AND ACQUISITIONS 13
FINANCIAL INNOVATION 14 INTERNATIONALIZATION OF CAPITAL MARKETS 14 NORTH
AMERICA 15 ASIA 15 WESTERN EUROPE 16 EUROPEAN EQUITY MARKETS*A CLOSER
LOOK 17 CONTINENTAL EUROPE S NEW EQUITY CULTURE 17 CROSS-BORDER EQUITY
LISTING AND ISSUANCE 18 WHERE ARE WE? 19 LEARNING OBJECTIVES 20 APPENDIX
1-1 24 APPENDIX 1-2 FINANCIAL STATEMENT AND AUDITOR S REPORT FROM NIKKEN
CHEMICAL CO. LTD. S 2000 ANNUAL REPORT 28 APPENDIX 1-3 STOCK EXCHANGE
WEB SITES 40 SELECTED REFERENCES 41 DISCUSSION QUESTIONS 42 EXERCISES 43
CASE 1-1 E-CENTIVES, INC.*RAISING CAPITAL IN SWITZERLAND 46 CASE 1-2
NIKKEN CHEMICALS CO., LTD. 47 VIM CONTENTS CHAPTER 2 DEVELOPMENT AND
CLASSIFICATION 48 DEVELOPMENT 49 CLASSIFICATION 55 FOUR APPROACHES TO
ACCOUNTING DEVELOPMENT 55 LEGAL SYSTEMS: COMMON LAW VERSUS CODE LAW
ACCOUNTING 56 PRACTICE SYSTEMS: FAIR PRESENTATION VERSUS LEGAL
COMPLIANCE ACCOUNTING 57 SELECTED REFERENCES 59 DISCUSSION QUESTIONS 60
EXERCISES 61 CASE 2-1 ARE CLASSIFICATIONS OF ACCOUNTING OUTMODED? 64
CASE 2-2 VOLKSWAGEN GROUP 65 CHAPTER 3 COMPARATIVE ACCOUNTING I 68 SIX
NATIONAL FINANCIAL ACCOUNTING SYSTEMS 70 FRANCE 70 GERMANY 75 JAPAN 80
THE NETHERLANDS 85 UNITED KINGDOM 89 UNITED STATES 93 SELECTED
REFERENCES 99 DISCUSSION QUESTIONS 99 EXERCISES 100 CASE 3-1 STANDING ON
PRINCIPLES 104 CASE 3-2 WHAT DIFFERENCE DOES IT REALLY MAKE? 105 CHAPTER
4 COMPARATIVE ACCOUNTING II 117 REASONS FOR CHOOSING THESE FOUR
COUNTRIES 117 SOME OBSERVATIONS ABOUT THE FOUR COUNTRIES AND THEIR
ACCOUNTING 118 FOUR NATIONAL FINANCIAL ACCOUNTING SYSTEMS 120 CZECH
REPUBLIC 120 CHINA 124 TAIWAN 128 MEXICO 132 SELECTED REFERENCES 136
CONTENTS IX DISCUSSION QUESTIONS 137 EXERCISES 138 CASE 4-1 DOES SECRECY
PAY? 141 CASE 4-2 CASINO CAPITAL 143 CHAPTER 5 REPORTING AND DISCLOSURE
145 DEVELOPMENT OF DISCLOSURE 146 VOLUNTARY DISCLOSURE 146 REGULATORY
DISCLOSURE REQUIREMENTS 147 THE U.S. SEC FINANCIAL REPORTING DEBATE 149
REPORTING AND DISCLOSURE PRACTICES 150 DISCLOSURES OF FORWARD-LOOKING
INFORMATION 150 SEGMENT DISCLOSURES 152 CASH FLOW AND FUNDS FLOW
STATEMENTS 155 SOCIAL RESPONSIBILITY DISCLOSURES 155 SPECIAL DISCLOSURES
FOR NONDOMESTIC FINANCIAL STATEMENT USERS AND ACCOUNTING PRINCIPLES USED
165 CORPORATE GOVERNANCE DISCLOSURES 166 INTERNET BUSINESS REPORTING AND
DISCLOSURE 166 ANNUAL REPORT DISCLOSURES IN EMERGING MARKET COUNTRIES
175 IMPLICATIONS FOR FINANCIAL STATEMENT USERS AND MANAGERS 177 SELECTED
REFERENCES 178 DISCUSSION QUESTIONS 178 EXERCISES 179 CASE 5-1
INFORMATION ACCESS IN MEXICO 182 CASE 5-2 TELE2 AB 183 CHAPTER 6 FOREIGN
CURRENCY TRANSLATION 184 REASONS FOR TRANSLATION 187 BACKGROUND AND
TERMINOLOGY 187 THE PROBLEM 189 FINANCIAL STATEMENT EFFECTS OF
ALTERNATIVE TRANSLATION RATES 191 FOREIGN CURRENCY TRANSACTIONS 193
SINGLE-TRANSACTION PERSPECTIVE 195 TWO-TRANSACTION PERSPECTIVE 195 X
CONTENTS FOREIGN CURRENCY TRANSLATION 197 SINGLE RATE METHOD 197
MULTIPLE RATE METHODS 198 FINANCIAL STATEMENT EFFECTS 200 WHICH IS BEST?
202 APPROPRIATE CURRENT RATE 204 TRANSLATION GAINS AND LOSSES 204
DEFERRAL 205 DEFERRAL AND AMORTIZATION 205 PARTIAL DEFERRAL 206 NO
DEFERRAL 206 WHERE ARE WE? 206 TRANSLATION ACCOUNTING DEVELOPMENT 207
PRE-1965 207 1965-1975 207 1975-1981 207 1981-PRESENT 208 FEATURES OF
STANDARD NO. 52 208 TRANSLATION WHEN LOCAL CURRENCY IS THE FUNCTIONAL
CURRENCY 209 TRANSLATION WHEN THE U.S. DOLLAR IS THE FUNCTIONAL CURRENCY
209 TRANSLATION WHEN FOREIGN CURRENCY IS THE FUNCTIONAL CURRENCY 209 THE
DEBATE 212 REPORTING PERSPECTIVE 212 WHAT HAPPENED TO HISTORICAL COST?
213 CONCEPT OF INCOME 213 MANAGED EARNINGS 213 FOREIGN CURRENCY
TRANSLATION AND INFLATION 214 FOREIGN CURRENCY TRANSLATION ELSEWHERE 215
CURRENT TRENDS 216 APPENDIX: TRANSLATION AND REMEASUREMENT UNDER FAS NO.
52 216 CURRENT RATE METHOD 217 TEMPORAL METHOD 219 SELECTED REFERENCES
221 DISCUSSION QUESTIONS 222 EXERCISES 223 CASE 6-1 REGENTS CORPORATION
227 CASE 6-2 MANAGING OFFSHORE INVESTMENTS: WHOSE CURRENCY? 227 CONTENTS
XJ CHAPTER 7 FINANCIAL REPORTING AND CHANGING PRICES 232 CHANGING PRICES
DEFINED 235 WHY ARE FINANCIAL STATEMENTS POTENTIALLY MISLEADING DURING
PERIODS OF CHANGING PRICES? 237 TYPES OF INFLATION ADJUSTMENTS 238
GENERAL PRICE-LEVEL ADJUSTMENTS 238 PRICE INDEXES 238 OBJECT OF GENERAL
PRICE-LEVEL ADJUSTMENTS 240 CURRENT COST ADJUSTMENTS 242 WHICH METHOD IS
BEST? 243 INTERNATIONAL PERSPECTIVE ON INFLATION ACCOUNTING 245 UNITED
STATES 245 UNITED KINGDOM 247 BRAZIL 248 INTERNATIONAL ACCOUNTING
STANDARDS BOARD 252 INFLATION ISSUES 252 INFLATION GAINS AND LOSSES 252
HOLDING GAINS AND LOSSES 253 ACCOUNTING FOR FOREIGN INFLATION 254
AVOIDING THE DOUBLE-DIP 256 APPENDIX 7-1 SUPPLEMENTARY CURRENT COST
DISCLOSURES 258 APPENDIX 7-2 ACCOUNTING FOR FOREIGN INFLATION: A CASE
ANALYSIS 263 SELECTED REFERENCES 266 DISCUSSION QUESTIONS 267 EXERCISES
268 CASE 7-1 KASHMIR ENTERPRISES 272 CASE 7-2 ICELANDIC ENTERPRISES,
INC. 273 CHAPTER 8 INTERNATIONA] ACCOUNTING HARMONIZATION 275
INTRODUCTION 275 A SURVEY OF INTERNATIONAL HARMONIZATION 276 ADVANTAGES
OF INTERNATIONAL HARMONIZATION 276 CRITICISMS OF INTERNATIONAL STANDARDS
277 RECONCILIATION AND MUTUAL RECOGNITION 278 EVALUATION 279 XII
CONTENTS APPLICABILITY OF INTERNATIONAL STANDARDS 279 SOME SIGNIFICANT
EVENTS IN THE HISTORY OF INTERNATIONAL ACCOUNTING STANDARD SETTING 280
OVERVIEW OF MAJOR INTERNATIONAL ORGANIZATIONS PROMOTING ACCOUNTING
HARMONIZATION 281 INTERNATIONAL ACCOUNTING STANDARDS BOARD 282 IASC S
CORE STANDARDS AND THE IOSCO AGREEMENT 286 THE NEW IASB STRUCTURE 288
RECOGNITION AND SUPPORT FOR THE IASB 289 U.S. SECURITIES AND EXCHANGE
COMMISSION RESPONSE TO IFRS 290 COMPARISONS BETWEEN IFRS AND OTHER
COMPREHENSIVE BODIES OF ACCOUNTING PRINCIPLES 290 EUROPEAN UNION (EU)
291 FOURTH, SEVENTH, AND EIGHTH DIRECTIVES 292 HAVE EU HARMONIZATION
EFFORTS BEEN SUCCESSFUL? 293 THE EU S NEW APPROACH AND THE INTEGRATION
OF EUROPEAN FINANCIAL MARKETS 294 INTERNATIONAL ORGANIZATION OF
SECURITIES COMMISSIONS (IOSCO) 295 INTERNATIONAL FEDERATION OF
ACCOUNTANTS (IFAC) 297 UNITED NATIONS INTERGOVERNMENTAL WORKING GROUP OF
EXPERTS ON INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING (ISAR)
299 ORGANIZATION FOR ECONOMIC COOPERATION AND DEVELOPMENT (OECD) 299
CONCLUSION 300 APPENDIX 8-1 SINOPEC SHANGHAI PETROCHEMICAL COMPANY
LIMITED: AUDITOR S REPORT, BACKGROUND, AND ACCOUNTING POLICIES 301
SELECTED REFERENCES 308 DISCUSSION QUESTIONS 309 EXERCISES 310 CASE 8-1
SINOPEC SHANGHAI PETROCHEMICAL COMPANY LIMITED 314 CASE 8-2 ACCOUNTING
QUALITY IN EAST ASIA 315 CHAPTER 9 INTERNATIONAL FINANCIAL STATEMENT
ANALYSIS 317 INTRODUCTION 317 CHALLENGES AND OPPORTUNITIES IN
CROSS-BORDER ANALYSIS 317 BUSINESS ANALYSIS FRAMEWORK 318 INTERNATIONAL
BUSINESS STRATEGY ANALYSIS 319 INFORMATION AVAILABILITY 319 CONTENTS
XIII RECOMMENDATIONS FOR ANALYSIS 320 ACCOUNTING ANALYSIS 321
SUGGESTIONS FOR THE ANALYST 323 INTERNATIONAL FINANCIAL ANALYSIS 324
RATIO ANALYSIS 324 CASH FLOW ANALYSIS 327 COPING MECHANISMS 327
INTERNATIONAL PROSPECTIVE ANALYSIS 328 FURTHER ISSUES 331 INFORMATION
ACCESS 331 TIMELINESS OF INFORMATION 334 FOREIGN CURRENCY CONSIDERATIONS
335 DIFFERENCES IN STATEMENT FORMAT 338 LANGUAGE AND TERMINOLOGY
BARRIERS 340 APPENDIX 9-1 ILLUSTRATION OF RESTATEMENT OF JAPANESE GAAP
FINANCIAL STATEMENTS TO A US. GAAP BASIS 341 APPENDIX 9-2 INTERNATIONAL
RATIO ANALYSIS 346 SELECTED REFERENCES 348 DISCUSSION QUESTIONS 349
EXERCISES 350 CASE 9-1A ACCOUNTING QUALITY ANALYSIS 355 CASE 9-1B
RESTATEMENT OF INTERNATIONAL ACCOUNTING STANDARDS TO U.S. GAAP 355 CASE
9-2 CONTINENTAL A.G. 356 CHAPTER 10 MANAGERIAL PLANNING AND CONTROL 364
BUSINESS MODELING 365 PLANNING TOOLS 365 CAPITAL BUDGETING 367 FINANCIAL
RETURN PERSPECTIVES 368 MEASURING EXPECTED RETURNS 369 MULTINATIONAL
COST OF CAPITAL 372 MANAGEMENT INFORMATION SYSTEMS 374 SYSTEMS ISSUES
374 INFORMATION ISSUES 376 MANAGEMENT INFORMATION AND HYPERINFLATION 377
SALES REVENUE 378 XJV CONTENTS ISSUES IN FINANCIAL CONTROL 381 DOMESTIC
VERSUS MULTINATIONAL CONTROL SYSTEM 382 OPERATIONAL BUDGETING 384
ANALYSIS OF EXCHANGE RATE CHANGES 388 STRATEGIC COSTING 391 PERFORMANCE
EVALUATION OF FOREIGN OPERATIONS 393 CONSISTENCY 393 UNIT VERSUS
MANAGERIAL PERFORMANCE 394 PERFORMANCE CRITERIA 395 MEASUREMENT ISSUES
AND CHANGING PRICES IN EVALUATION 398 PERFORMANCE EVALUATION PRACTICES:
ICI 398 FOREIGN CURRENCY EFFECTS 400 PERFORMANCE STANDARDS 401 SELECTED
REFERENCES 403 DISCUSSION QUESTIONS 404 EXERCISES 405 CASE 10-1 FOREIGN
INVESTMENT ANALYSIS: A TANGLED AFFAIR 409 CASE 10-2 ASSESSING FOREIGN
SUBSIDIARY PERFORMANCE IN A WORLD OF FLOATING EXCHANGE RATES 411 CHAPTER
11 FINANCIAL RISK MANAGEMENT 413 ESSENTIALS 413 WHY MANANGE FINANCIAL
RISKS? 415 ROLE OF ACCOUNTING 416 IDENTIFYING MARKET RISKS 416 QUANTIFY
TRADEOFFS 418 RISK MANAGEMENT IN A WORLD OF FLOATING EXCHANGE RATES 418
TRANSLATION EXPOSURE 420 ACCOUNTING FOR HEDGE PRODUCTS 432 DISCLOSURE
442 REPORTING SYSTEMS 449 SELECTED REFERENCES 449 DISCUSSION QUESTIONS
450 EXERCISES 451 CASE 11-1 VALUE AT RISK: WHAT ARE OUR OPTIONS? 454
CASE 11-2 EXPOSURE IDENTIFICATION 455 CONTENTS XV CHAPTER 12
INTERNATIONAL TAXATION AND TRANSFER PRICING 456 INITIAL CONCEPTS 457
DIVERSITY OF NATIONAL TAX SYSTEMS 457 TYPES OF TAXES 457 TAX BURDENS 458
TAX ADMINISTRATION SYSTEMS 461 FOREIGN TAX INCENTIVES 462 HARMFUL TAX
COMPETITION 463 INTERNATIONAL HARMONIZATION 463 TAXATION OF FOREIGN
SOURCE INCOME AND DOUBLE TAXATION 463 FOREIGN TAX CREDIT 464 LIMITS TO
TAX CREDITS 466 TAX TREATIES 467 FOREIGN EXCHANGE CONSIDERATIONS 467 TAX
PLANNING DIMENSIONS 468 ORGANIZATIONAL CONSIDERATIONS 468 CONTROLLED
FOREIGN CORPORATIONS AND SUBPART F INCOME 468 OFFSHORE HOLDING COMPANIES
469 FOREIGN SALES CORPORATIONS 469 FINANCING DECISIONS 470 POOLING OF
TAX CREDITS 471 COST A CCOUNTING A LLOCATIONS 472 LOCATION AND TRANSFER
PRICING 472 INTERNATIONAL TRANSFER PRICING: COMPLICATING VARIABLES 472
TAX CONSIDERATIONS 473 TARIFF CONSIDERATIONS 475 COMPETITIVE FACTORS 476
ENVIRONMENTAL RISKS 477 PERFORMANCE EVALUATION CONSIDERATIONS 477
ACCOUNTING CONTRIBUTIONS 477 TRANSFER PRICING METHODOLOGY 478 MARKET
VERSUS COST VERSUS ... ? 478 ARM S-LENGTH PRINCIPLE 479 COMPARABLE
UNCONTROLLED PRICE METHOD 479 COMPARABLE UNCONTROLLED TRANSACTION METHOD
479 RESALE PRICE METHOD 479 COST-PLUS PRICING METHOD 481 XVI CONTENTS
COMPARABLE PROFITS METHOD 482 PROFIT SPLIT METHODS 483 OTHER PRICING
METHODS 483 ADVANCE PRICING AGREEMENTS 484 TRANSFER PRICING PRACTICES
484 THE FUTURE 486 SELECTED REFERENCES 486 DISCUSSION QUESTIONS 487
EXERCISES 488 CASE 12-1 MUSCLE MAX: YOUR VERY OWN PERSONAL TRAINER 492
CASE 12-2 DOUBLE DOUBLE: TAX IS TROUBLE 493 INDEX 495
|
| adam_txt |
CONTENTS PREFACE XIII CHAPTER 1 INTRODUCTION 1 HISTORICAL PERSPECTIVE 2
CONTEMPORARY PERSPECTIVE 3 GROWTH AND SPREAD OF MULTINATIONAL OPERATIONS
4 GLOBAL COMPETITION 12 CROSS-BORDER MERGERS AND ACQUISITIONS 13
FINANCIAL INNOVATION 14 INTERNATIONALIZATION OF CAPITAL MARKETS 14 NORTH
AMERICA 15 ASIA 15 WESTERN EUROPE 16 EUROPEAN EQUITY MARKETS*A CLOSER
LOOK 17 CONTINENTAL EUROPE'S NEW EQUITY CULTURE 17 CROSS-BORDER EQUITY
LISTING AND ISSUANCE 18 WHERE ARE WE? 19 LEARNING OBJECTIVES 20 APPENDIX
1-1 24 APPENDIX 1-2 FINANCIAL STATEMENT AND AUDITOR'S REPORT FROM NIKKEN
CHEMICAL CO. LTD.'S 2000 ANNUAL REPORT 28 APPENDIX 1-3 STOCK EXCHANGE
WEB SITES 40 SELECTED REFERENCES 41 DISCUSSION QUESTIONS 42 EXERCISES 43
CASE 1-1 E-CENTIVES, INC.*RAISING CAPITAL IN SWITZERLAND 46 CASE 1-2
NIKKEN CHEMICALS CO., LTD. 47 VIM CONTENTS CHAPTER 2 DEVELOPMENT AND
CLASSIFICATION 48 DEVELOPMENT 49 CLASSIFICATION 55 FOUR APPROACHES TO
ACCOUNTING DEVELOPMENT 55 LEGAL SYSTEMS: COMMON LAW VERSUS CODE LAW
ACCOUNTING 56 PRACTICE SYSTEMS: FAIR PRESENTATION VERSUS LEGAL
COMPLIANCE ACCOUNTING 57 SELECTED REFERENCES 59 DISCUSSION QUESTIONS 60
EXERCISES 61 CASE 2-1 ARE CLASSIFICATIONS OF ACCOUNTING OUTMODED? 64
CASE 2-2 VOLKSWAGEN GROUP 65 CHAPTER 3 COMPARATIVE ACCOUNTING I 68 SIX
NATIONAL FINANCIAL ACCOUNTING SYSTEMS 70 FRANCE 70 GERMANY 75 JAPAN 80
THE NETHERLANDS 85 UNITED KINGDOM 89 UNITED STATES 93 SELECTED
REFERENCES 99 DISCUSSION QUESTIONS 99 EXERCISES 100 CASE 3-1 STANDING ON
PRINCIPLES 104 CASE 3-2 WHAT DIFFERENCE DOES IT REALLY MAKE? 105 CHAPTER
4 COMPARATIVE ACCOUNTING II 117 REASONS FOR CHOOSING THESE FOUR
COUNTRIES 117 SOME OBSERVATIONS ABOUT THE FOUR COUNTRIES AND THEIR
ACCOUNTING 118 FOUR NATIONAL FINANCIAL ACCOUNTING SYSTEMS 120 CZECH
REPUBLIC 120 CHINA 124 TAIWAN 128 MEXICO 132 SELECTED REFERENCES 136
CONTENTS IX DISCUSSION QUESTIONS 137 EXERCISES 138 CASE 4-1 DOES SECRECY
PAY? 141 CASE 4-2 CASINO CAPITAL 143 CHAPTER 5 REPORTING AND DISCLOSURE
145 DEVELOPMENT OF DISCLOSURE 146 VOLUNTARY DISCLOSURE 146 REGULATORY
DISCLOSURE REQUIREMENTS 147 THE U.S. SEC FINANCIAL REPORTING DEBATE 149
REPORTING AND DISCLOSURE PRACTICES 150 DISCLOSURES OF FORWARD-LOOKING
INFORMATION 150 SEGMENT DISCLOSURES 152 CASH FLOW AND FUNDS FLOW
STATEMENTS 155 SOCIAL RESPONSIBILITY DISCLOSURES 155 SPECIAL DISCLOSURES
FOR NONDOMESTIC FINANCIAL STATEMENT USERS AND ACCOUNTING PRINCIPLES USED
165 CORPORATE GOVERNANCE DISCLOSURES 166 INTERNET BUSINESS REPORTING AND
DISCLOSURE 166 ANNUAL REPORT DISCLOSURES IN EMERGING MARKET COUNTRIES
175 IMPLICATIONS FOR FINANCIAL STATEMENT USERS AND MANAGERS 177 SELECTED
REFERENCES 178 DISCUSSION QUESTIONS 178 EXERCISES 179 CASE 5-1
INFORMATION ACCESS IN MEXICO 182 CASE 5-2 TELE2 AB 183 CHAPTER 6 FOREIGN
CURRENCY TRANSLATION 184 REASONS FOR TRANSLATION 187 BACKGROUND AND
TERMINOLOGY 187 THE PROBLEM 189 FINANCIAL STATEMENT EFFECTS OF
ALTERNATIVE TRANSLATION RATES 191 FOREIGN CURRENCY TRANSACTIONS 193
SINGLE-TRANSACTION PERSPECTIVE 195 TWO-TRANSACTION PERSPECTIVE 195 X
CONTENTS FOREIGN CURRENCY TRANSLATION 197 SINGLE RATE METHOD 197
MULTIPLE RATE METHODS 198 FINANCIAL STATEMENT EFFECTS 200 WHICH IS BEST?
202 APPROPRIATE CURRENT RATE 204 TRANSLATION GAINS AND LOSSES 204
DEFERRAL 205 DEFERRAL AND AMORTIZATION 205 PARTIAL DEFERRAL 206 NO
DEFERRAL 206 WHERE ARE WE? 206 TRANSLATION ACCOUNTING DEVELOPMENT 207
PRE-1965 207 1965-1975 207 1975-1981 207 1981-PRESENT 208 FEATURES OF
STANDARD NO. 52 208 TRANSLATION WHEN LOCAL CURRENCY IS THE FUNCTIONAL
CURRENCY 209 TRANSLATION WHEN THE U.S. DOLLAR IS THE FUNCTIONAL CURRENCY
209 TRANSLATION WHEN FOREIGN CURRENCY IS THE FUNCTIONAL CURRENCY 209 THE
DEBATE 212 REPORTING PERSPECTIVE 212 WHAT HAPPENED TO HISTORICAL COST?
213 CONCEPT OF INCOME 213 MANAGED EARNINGS 213 FOREIGN CURRENCY
TRANSLATION AND INFLATION 214 FOREIGN CURRENCY TRANSLATION ELSEWHERE 215
CURRENT TRENDS 216 APPENDIX: TRANSLATION AND REMEASUREMENT UNDER FAS NO.
52 216 CURRENT RATE METHOD 217 TEMPORAL METHOD 219 SELECTED REFERENCES
221 DISCUSSION QUESTIONS 222 EXERCISES 223 CASE 6-1 REGENTS CORPORATION
227 CASE 6-2 MANAGING OFFSHORE INVESTMENTS: WHOSE CURRENCY? 227 CONTENTS
XJ CHAPTER 7 FINANCIAL REPORTING AND CHANGING PRICES 232 CHANGING PRICES
DEFINED 235 WHY ARE FINANCIAL STATEMENTS POTENTIALLY MISLEADING DURING
PERIODS OF CHANGING PRICES? 237 TYPES OF INFLATION ADJUSTMENTS 238
GENERAL PRICE-LEVEL ADJUSTMENTS 238 PRICE INDEXES 238 OBJECT OF GENERAL
PRICE-LEVEL ADJUSTMENTS 240 CURRENT COST ADJUSTMENTS 242 WHICH METHOD IS
BEST? 243 INTERNATIONAL PERSPECTIVE ON INFLATION ACCOUNTING 245 UNITED
STATES 245 UNITED KINGDOM 247 BRAZIL 248 INTERNATIONAL ACCOUNTING
STANDARDS BOARD 252 INFLATION ISSUES 252 INFLATION GAINS AND LOSSES 252
HOLDING GAINS AND LOSSES 253 ACCOUNTING FOR FOREIGN INFLATION 254
AVOIDING THE DOUBLE-DIP 256 APPENDIX 7-1 SUPPLEMENTARY CURRENT COST
DISCLOSURES 258 APPENDIX 7-2 ACCOUNTING FOR FOREIGN INFLATION: A CASE
ANALYSIS 263 SELECTED REFERENCES 266 DISCUSSION QUESTIONS 267 EXERCISES
268 CASE 7-1 KASHMIR ENTERPRISES 272 CASE 7-2 ICELANDIC ENTERPRISES,
INC. 273 CHAPTER 8 INTERNATIONA] ACCOUNTING HARMONIZATION 275
INTRODUCTION 275 A SURVEY OF INTERNATIONAL HARMONIZATION 276 ADVANTAGES
OF INTERNATIONAL HARMONIZATION 276 CRITICISMS OF INTERNATIONAL STANDARDS
277 RECONCILIATION AND MUTUAL RECOGNITION 278 EVALUATION 279 XII
CONTENTS APPLICABILITY OF INTERNATIONAL STANDARDS 279 SOME SIGNIFICANT
EVENTS IN THE HISTORY OF INTERNATIONAL ACCOUNTING STANDARD SETTING 280
OVERVIEW OF MAJOR INTERNATIONAL ORGANIZATIONS PROMOTING ACCOUNTING
HARMONIZATION 281 INTERNATIONAL ACCOUNTING STANDARDS BOARD 282 IASC'S
CORE STANDARDS AND THE IOSCO AGREEMENT 286 THE NEW IASB STRUCTURE 288
RECOGNITION AND SUPPORT FOR THE IASB 289 U.S. SECURITIES AND EXCHANGE
COMMISSION RESPONSE TO IFRS 290 COMPARISONS BETWEEN IFRS AND OTHER
COMPREHENSIVE BODIES OF ACCOUNTING PRINCIPLES 290 EUROPEAN UNION (EU)
291 FOURTH, SEVENTH, AND EIGHTH DIRECTIVES 292 HAVE EU HARMONIZATION
EFFORTS BEEN SUCCESSFUL? 293 THE EU'S NEW APPROACH AND THE INTEGRATION
OF EUROPEAN FINANCIAL MARKETS 294 INTERNATIONAL ORGANIZATION OF
SECURITIES COMMISSIONS (IOSCO) 295 INTERNATIONAL FEDERATION OF
ACCOUNTANTS (IFAC) 297 UNITED NATIONS INTERGOVERNMENTAL WORKING GROUP OF
EXPERTS ON INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING (ISAR)
299 ORGANIZATION FOR ECONOMIC COOPERATION AND DEVELOPMENT (OECD) 299
CONCLUSION 300 APPENDIX 8-1 SINOPEC SHANGHAI PETROCHEMICAL COMPANY
LIMITED: AUDITOR'S REPORT, BACKGROUND, AND ACCOUNTING POLICIES 301
SELECTED REFERENCES 308 DISCUSSION QUESTIONS 309 EXERCISES 310 CASE 8-1
SINOPEC SHANGHAI PETROCHEMICAL COMPANY LIMITED 314 CASE 8-2 ACCOUNTING
QUALITY IN EAST ASIA 315 CHAPTER 9 INTERNATIONAL FINANCIAL STATEMENT
ANALYSIS 317 INTRODUCTION 317 CHALLENGES AND OPPORTUNITIES IN
CROSS-BORDER ANALYSIS 317 BUSINESS ANALYSIS FRAMEWORK 318 INTERNATIONAL
BUSINESS STRATEGY ANALYSIS 319 INFORMATION AVAILABILITY 319 CONTENTS
XIII RECOMMENDATIONS FOR ANALYSIS 320 ACCOUNTING ANALYSIS 321
SUGGESTIONS FOR THE ANALYST 323 INTERNATIONAL FINANCIAL ANALYSIS 324
RATIO ANALYSIS 324 CASH FLOW ANALYSIS 327 COPING MECHANISMS 327
INTERNATIONAL PROSPECTIVE ANALYSIS 328 FURTHER ISSUES 331 INFORMATION
ACCESS 331 TIMELINESS OF INFORMATION 334 FOREIGN CURRENCY CONSIDERATIONS
335 DIFFERENCES IN STATEMENT FORMAT 338 LANGUAGE AND TERMINOLOGY
BARRIERS 340 APPENDIX 9-1 ILLUSTRATION OF RESTATEMENT OF JAPANESE GAAP
FINANCIAL STATEMENTS TO A US. GAAP BASIS 341 APPENDIX 9-2 INTERNATIONAL
RATIO ANALYSIS 346 SELECTED REFERENCES 348 DISCUSSION QUESTIONS 349
EXERCISES 350 CASE 9-1A ACCOUNTING QUALITY ANALYSIS 355 CASE 9-1B
RESTATEMENT OF INTERNATIONAL ACCOUNTING STANDARDS TO U.S. GAAP 355 CASE
9-2 CONTINENTAL A.G. 356 CHAPTER 10 MANAGERIAL PLANNING AND CONTROL 364
BUSINESS MODELING 365 PLANNING TOOLS 365 CAPITAL BUDGETING 367 FINANCIAL
RETURN PERSPECTIVES 368 MEASURING EXPECTED RETURNS 369 MULTINATIONAL
COST OF CAPITAL 372 MANAGEMENT INFORMATION SYSTEMS 374 SYSTEMS ISSUES
374 INFORMATION ISSUES 376 MANAGEMENT INFORMATION AND HYPERINFLATION 377
SALES REVENUE 378 XJV CONTENTS ISSUES IN FINANCIAL CONTROL 381 DOMESTIC
VERSUS MULTINATIONAL CONTROL SYSTEM 382 OPERATIONAL BUDGETING 384
ANALYSIS OF EXCHANGE RATE CHANGES 388 STRATEGIC COSTING 391 PERFORMANCE
EVALUATION OF FOREIGN OPERATIONS 393 CONSISTENCY 393 UNIT VERSUS
MANAGERIAL PERFORMANCE 394 PERFORMANCE CRITERIA 395 MEASUREMENT ISSUES
AND CHANGING PRICES IN EVALUATION 398 PERFORMANCE EVALUATION PRACTICES:
ICI 398 FOREIGN CURRENCY EFFECTS 400 PERFORMANCE STANDARDS 401 SELECTED
REFERENCES 403 DISCUSSION QUESTIONS 404 EXERCISES 405 CASE 10-1 FOREIGN
INVESTMENT ANALYSIS: A TANGLED AFFAIR 409 CASE 10-2 ASSESSING FOREIGN
SUBSIDIARY PERFORMANCE IN A WORLD OF FLOATING EXCHANGE RATES 411 CHAPTER
11 FINANCIAL RISK MANAGEMENT 413 ESSENTIALS 413 WHY MANANGE FINANCIAL
RISKS? 415 ROLE OF ACCOUNTING 416 IDENTIFYING MARKET RISKS 416 QUANTIFY
TRADEOFFS 418 RISK MANAGEMENT IN A WORLD OF FLOATING EXCHANGE RATES 418
TRANSLATION EXPOSURE 420 ACCOUNTING FOR HEDGE PRODUCTS 432 DISCLOSURE
442 REPORTING SYSTEMS 449 SELECTED REFERENCES 449 DISCUSSION QUESTIONS
450 EXERCISES 451 CASE 11-1 VALUE AT RISK: WHAT ARE OUR OPTIONS? 454
CASE 11-2 EXPOSURE IDENTIFICATION 455 CONTENTS XV CHAPTER 12
INTERNATIONAL TAXATION AND TRANSFER PRICING 456 INITIAL CONCEPTS 457
DIVERSITY OF NATIONAL TAX SYSTEMS 457 TYPES OF TAXES 457 TAX BURDENS 458
TAX ADMINISTRATION SYSTEMS 461 FOREIGN TAX INCENTIVES 462 HARMFUL TAX
COMPETITION 463 INTERNATIONAL HARMONIZATION 463 TAXATION OF FOREIGN
SOURCE INCOME AND DOUBLE TAXATION 463 FOREIGN TAX CREDIT 464 LIMITS TO
TAX CREDITS 466 TAX TREATIES 467 FOREIGN EXCHANGE CONSIDERATIONS 467 TAX
PLANNING DIMENSIONS 468 ORGANIZATIONAL CONSIDERATIONS 468 CONTROLLED
FOREIGN CORPORATIONS AND SUBPART F INCOME 468 OFFSHORE HOLDING COMPANIES
469 FOREIGN SALES CORPORATIONS 469 FINANCING DECISIONS 470 POOLING OF
TAX CREDITS 471 COST A CCOUNTING A LLOCATIONS 472 LOCATION AND TRANSFER
PRICING 472 INTERNATIONAL TRANSFER PRICING: COMPLICATING VARIABLES 472
TAX CONSIDERATIONS 473 TARIFF CONSIDERATIONS 475 COMPETITIVE FACTORS 476
ENVIRONMENTAL RISKS 477 PERFORMANCE EVALUATION CONSIDERATIONS 477
ACCOUNTING CONTRIBUTIONS 477 TRANSFER PRICING METHODOLOGY 478 MARKET
VERSUS COST VERSUS . ? 478 ARM'S-LENGTH PRINCIPLE 479 COMPARABLE
UNCONTROLLED PRICE METHOD 479 COMPARABLE UNCONTROLLED TRANSACTION METHOD
479 RESALE PRICE METHOD 479 COST-PLUS PRICING METHOD 481 XVI CONTENTS
COMPARABLE PROFITS METHOD 482 PROFIT SPLIT METHODS 483 OTHER PRICING
METHODS 483 ADVANCE PRICING AGREEMENTS 484 TRANSFER PRICING PRACTICES
484 THE FUTURE 486 SELECTED REFERENCES 486 DISCUSSION QUESTIONS 487
EXERCISES 488 CASE 12-1 MUSCLE MAX: YOUR VERY OWN PERSONAL TRAINER 492
CASE 12-2 DOUBLE DOUBLE: TAX IS TROUBLE 493 INDEX 495 |
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| author | Choi, Frederick D.S. 1942- Meek, Gary K. 1949- |
| author_GND | (DE-588)128794682 (DE-588)124543812 |
| author_facet | Choi, Frederick D.S. 1942- Meek, Gary K. 1949- |
| author_role | aut aut |
| author_sort | Choi, Frederick D.S. 1942- |
| author_variant | f d c fd fdc g k m gk gkm |
| building | Verbundindex |
| bvnumber | BV021551396 |
| classification_rvk | QP 800 |
| ctrlnum | (OCoLC)318276761 (DE-599)BVBBV021551396 |
| dewey-full | 657.95 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.95 |
| dewey-search | 657.95 |
| dewey-sort | 3657.95 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| edition | 5. ed., internat. ed. |
| format | Book |
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| id | DE-604.BV021551396 |
| illustrated | Not Illustrated |
| index_date | 2024-07-02T14:31:47Z |
| indexdate | 2024-07-09T20:38:26Z |
| institution | BVB |
| isbn | 0131293575 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-014767458 |
| oclc_num | 318276761 |
| open_access_boolean | |
| owner | DE-355 DE-BY-UBR DE-703 |
| owner_facet | DE-355 DE-BY-UBR DE-703 |
| physical | XVIII, 503 S. |
| publishDate | 2005 |
| publishDateSearch | 2005 |
| publishDateSort | 2005 |
| publisher | Pearson Education |
| record_format | marc |
| spelling | Choi, Frederick D.S. 1942- Verfasser (DE-588)128794682 aut International accounting Frederick D. S. Choi ; Gary K. Meek 5. ed., internat. ed. Upper Saddle River, NJ Pearson Education 2005 XVIII, 503 S. txt rdacontent n rdamedia nc rdacarrier Empresas internacionales - Contabilidad Multinationales Unternehmen (DE-588)4075092-9 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf International Accounting Standards (DE-588)4367663-7 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 s Multinationales Unternehmen (DE-588)4075092-9 s Rechnungswesen (DE-588)4048732-5 s DE-604 International Accounting Standards (DE-588)4367663-7 s 1\p DE-604 Meek, Gary K. 1949- Verfasser (DE-588)124543812 aut SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014767458&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 | Choi, Frederick D.S. 1942- Meek, Gary K. 1949- International accounting Empresas internacionales - Contabilidad Multinationales Unternehmen (DE-588)4075092-9 gnd Rechnungswesen (DE-588)4048732-5 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd International Accounting Standards (DE-588)4367663-7 gnd |
| subject_GND | (DE-588)4075092-9 (DE-588)4048732-5 (DE-588)4699643-6 (DE-588)4367663-7 |
| title | International accounting |
| title_auth | International accounting |
| title_exact_search | International accounting |
| title_exact_search_txtP | International accounting |
| title_full | International accounting Frederick D. S. Choi ; Gary K. Meek |
| title_fullStr | International accounting Frederick D. S. Choi ; Gary K. Meek |
| title_full_unstemmed | International accounting Frederick D. S. Choi ; Gary K. Meek |
| title_short | International accounting |
| title_sort | international accounting |
| topic | Empresas internacionales - Contabilidad Multinationales Unternehmen (DE-588)4075092-9 gnd Rechnungswesen (DE-588)4048732-5 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd International Accounting Standards (DE-588)4367663-7 gnd |
| topic_facet | Empresas internacionales - Contabilidad Multinationales Unternehmen Rechnungswesen International Financial Reporting Standards International Accounting Standards |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014767458&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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