International financial and managerial accounting:
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Westport, Conn. ; London
Quorum Books
2002
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XIV, 389 S. |
| ISBN: | 1567204163 |
Staff View
MARC
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| 245 | 1 | 0 | |a International financial and managerial accounting |c Ahmed Riahi-Belkaoui |
| 264 | 1 | |a Westport, Conn. ; London |b Quorum Books |c 2002 | |
| 300 | |a XIV, 389 S. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
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| 650 | 4 | |a Multinationales Unternehmen | |
| 650 | 4 | |a International business enterprises -- Finance | |
| 650 | 4 | |a Accounting | |
| 650 | 4 | |a Managerial accounting | |
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Contents
Exhibits ix
Preface xiii
1. International Accounting: The Rise of a Paradigm 1
2. International Taxation and Value-Added Taxation 33
3. Exchange Rate Risk Management and Economic Exposure 69
4. Transaction Exposure for Multinational Operations 105
5. Organizational and Performance Evaluation of Multinational
Operations 145
6. Analyzing Foreign Financial Statements and Disclosure
Innovativeness 191
7. Capital Budgeting for Multinational Firms and Political Risk 235
8. Accounting for Foreign Currency Transactions, Translation,
Derivative Instruments, and Hedging Activities 271
9. Pricing Strategies and Transfer Pricing for Multinational Firms 307
10. Accounting for Inflation Internationally 341
Index 381
Exhibits
1.1 ¦ The Home-Based Single Diamond 4
1.2 The New Double Diamond 5
1.3 Corporate Filings: Securities Exchange Commission 21
2.1 Classical and Imputation Systems 38
2.2 Comparison of Partial Imputation, Full Imputation, and
Classical Tax Systems 40
2.3 U.S. Taxation of Foreign-Source Income 49
2.4 Computation of the Value-Added Tax for a Retailer 59
2.5 Computation of the Value-Added Tax for a Manufacturer,
Wholesaler, and Retailer 60
2.6 Alternative Methods of Value-Added Tax Computation for 10
Percent VAT Rate 62
2.7 Value-Added Transactions and Alternative Tax Bases 63
3.1 Combined Economic Equilibrium Relationships 80
3.2 Economic Exposure 86
3.3 Budgeted Income Statement: The Tomaszewska Company 92
3.4 Impact of Expected Exchange Rate on Financial Performance
of the Tomaszewska Company 93
3.5 Breakeven Volume as a Function of Exchange Rate 97
3.6 Rate-Volume Trade-off at Breakeven 98
x Exhibits
4.1 Currency Quotes for Locational Arbitrage: First Example 106
4.2 Currency Quotes for Locational Arbitrage: Second Example 107
4.3 Comparison of the Forward and Futures Markets 113
4.4 Probabilistic Analysis of Hedging Payables 114
4.5 Graph of 105 September EUR Put Option: Buyer's
Perspective 119
4.6 Graph of 105 September EUR Put Option: Writer's
Perspective 120
4.7 Graph of 68 September SF Call Option: Buyer's Perspective 121
4.8 Graph of 68 September SF Call Option: Writer's Perspective 122
4.9 Size of Interest Rate and Currency Swap Markets 129
4.10 Parallel Loan 130
4.11 Back-to-Back Loan 131
4.12 Currency Swap (U.S. Dollars for French Francs) 132
4.13 Interest Swap: Fixed Rate for Floating Rate 134
4.14 Debt-for-Equity Swap Illustration 139
5.1 Relationship of Factors Influencing the Rate of Return on
Investment 160
5.2 Format and Content of a Divisional Income Statement 161
5.3 Example of Compound-Interest Depreciation 162
5.4 Depreciation Methods and Rate-of-Return Computations 163
5.5 Relevant Data for the Evaluation of Royal Plaza Hotels for
19X9 165
5.6 Combinations of Exchange Rates Used for Budgeting
Cross-Tabulated with Exchange Rates Used for
Performance Evaluation 172
5.7 Demiraq's Logical Combinations of Foreign Exchange Rates
(FXRs): Variance Analysis Example 174
5.8 Coefficients of Exchange Rate Variation for Industrialized
and Nonindustrialized Countries: First Quarter 1986 through
Third Quarter 1989 178
5.9 Combinations of Exchange Rates Used for Budgeting
Cross-Tabulated with Exchange Rates Used for
Performance Evaluation: A Tabular Summary (%) 184
6.1 Summary of Main Financial Ratios 195
6.2 Variables Used in the Beneish (1997) Probit Model 205
6.3 Deriving the Value-Added Statement 211
Exhibits xi
7.1 1999 Gross Domestic Products of Selected Countries and
Companies Whose Market Capitalizations Are Roughly Equal
to Them 236
7.2 Subsidiary Views of Foreign Investment 241
7.3 Capital Budgeting: Parent Company's Perspective 242
7.4 Capital Budgeting Analysis: Computer Inc. 246
7.5 Capital Budgeting Analysis under a Strong Rate Scenario 249
7.6 Capital Budgeting Analysis under a Stable Rate Scenario 250
7.7 Capital Budgeting Analysis under a Weak Rate Scenario 251
7.8 Certainty Equivalent Method 254
7.9 National Propensity to Expropriate Model 262
7.10 The Africa Growth Fund, 1999 267
8.1 Rates Used to Translate Assets and Liabilities 277
8.2 Year-End Balance Sheet, Foreign Subsidiary of a U.S. Firm 278
8.3 Balance Sheet Exposure to Foreign Exchange Rate 279
8.4 Balance Sheet from Exhibit 8.2 Expressed in U.S. Currency 280
8.5 Year-End Balance Sheet, Foreign Subsidiary of a U.S. Firm 281
8.6 Relevant Exchange Rates for Translating the Balance Sheet 282
8.7 Balance-Sheet Exposure to a Foreign-Exchange Risk 283
8.8 Balance Sheet Expressed in U.S. Currency 284
8.9 Functional Currency Indicators 285
8.10 Rates Used in the Translation of Balance Sheet Items under
SFAS 52 286
8.11 Summary of Translation Process and Disposition of
Translation Gain or Loss 287
8.12 Balance Sheet Expressed in Foreign Currency, Functional
Currency Based on U.S. Dollars, Foreign Company,
December 31, 19X1 (in thousands) 289
8.13 Income Statement Expressed in Foreign Currency, Functional
Currency Based on U.S. Dollar, Foreign Company, December
31, 19X1 (in thousands) 290
8.14 Statement of Retained Earnings Expressed in Foreign,
Functional Currency Based on U.S. Dollar, Foreign
Company, Years Ended December 31, 19X1, and
December 31, 19X2 291
8.15 Foreign-Currency Rates 292
8.16 Balance Sheet Expressed in U.S. Dollars, Functional
xii Exhibits
Currency Based on U.S. Dollar, Foreign Company,
December 31, 19X1 293
8.17 Income Statement Translation before Gains and Losses,
Expressed in U.S. Dollars, Functional Currency Based on
U.S. Dollar, Foreign Company, December 31, 19X1 (in
thousands) 294
8.18 Income Statement Expressed in U.S. Dollars, Functional
Currency Based on U.S. Dollar, Foreign Company,
December 31, 19X1 (in thousands) 295
8.19 Income Statement Expressed in U.S. Dollars, Functional
Currency Based on Foreign Currency, Foreign Company,
December 31, 19X1 (in thousands) 296
8.20 Balance Sheet Expressed in U.S. Dollars, Functional
Currency Based on Foreign Currency, Foreign Company,
December 31, 19X1 (in thousands) 297
8.21 Reconciliation of Translation Adjustment 298
8.22 Illustration of Income Recognition Requirements for Cash
Flow Hedges 303
9.1 Operation of Divisional External and Internal Markets 314
9.2 Information on Backwoods Lumber's Three Divisions 315
9.3 Operating Income of Backwood's Raw Lumber Division 316
9.4 The Transfer Pricing Matrix in Simple Situations 322
9.5 The Transfer Pricing Matrix with Limited Surplus Capacity 323
9.6 A Summary of Transfer Pricing Methods Allowable by
Section 482 and Related Regulations 324
10.1 The Top Nineteen Countries in the World 343
10.2 Ahla Wa Sahla Company, Income Statements 348
10.3 Ahla Wa Sahla Company, Balance Sheets 349
10.4 Ahla Wa Sahla Company, General Price-Level Income
Statements 353
10.5 Ahla Wa Sahla Company, General Price-Level Balance
Sheets 354
10.6 Ahla Wa Sahla Company, General Price-Level Gain or Loss 355
10.7 Error-type Analysis 359
10.8 Restatement Methodology for Foreign Operations as Given
by SFAS 89 366 |
| adam_txt |
Contents
Exhibits ix
Preface xiii
1. International Accounting: The Rise of a Paradigm 1
2. International Taxation and Value-Added Taxation 33
3. Exchange Rate Risk Management and Economic Exposure 69
4. Transaction Exposure for Multinational Operations 105
5. Organizational and Performance Evaluation of Multinational
Operations 145
6. Analyzing Foreign Financial Statements and Disclosure
Innovativeness 191
7. Capital Budgeting for Multinational Firms and Political Risk 235
8. Accounting for Foreign Currency Transactions, Translation,
Derivative Instruments, and Hedging Activities 271
9. Pricing Strategies and Transfer Pricing for Multinational Firms 307
10. Accounting for Inflation Internationally 341
Index 381
Exhibits
1.1 ¦ The Home-Based Single Diamond 4
1.2 The New Double Diamond 5
1.3 Corporate Filings: Securities Exchange Commission 21
2.1 Classical and Imputation Systems 38
2.2 Comparison of Partial Imputation, Full Imputation, and
Classical Tax Systems 40
2.3 U.S. Taxation of Foreign-Source Income 49
2.4 Computation of the Value-Added Tax for a Retailer 59
2.5 Computation of the Value-Added Tax for a Manufacturer,
Wholesaler, and Retailer 60
2.6 Alternative Methods of Value-Added Tax Computation for 10
Percent VAT Rate 62
2.7 Value-Added Transactions and Alternative Tax Bases 63
3.1 Combined Economic Equilibrium Relationships 80
3.2 Economic Exposure 86
3.3 Budgeted Income Statement: The Tomaszewska Company 92
3.4 Impact of Expected Exchange Rate on Financial Performance
of the Tomaszewska Company 93
3.5 Breakeven Volume as a Function of Exchange Rate 97
3.6 Rate-Volume Trade-off at Breakeven 98
x Exhibits
4.1 Currency Quotes for Locational Arbitrage: First Example 106
4.2 Currency Quotes for Locational Arbitrage: Second Example 107
4.3 Comparison of the Forward and Futures Markets 113
4.4 Probabilistic Analysis of Hedging Payables 114
4.5 Graph of 105 September EUR Put Option: Buyer's
Perspective 119
4.6 Graph of 105 September EUR Put Option: Writer's
Perspective 120
4.7 Graph of 68 September SF Call Option: Buyer's Perspective 121
4.8 Graph of 68 September SF Call Option: Writer's Perspective 122
4.9 Size of Interest Rate and Currency Swap Markets 129
4.10 Parallel Loan 130
4.11 Back-to-Back Loan 131
4.12 Currency Swap (U.S. Dollars for French Francs) 132
4.13 Interest Swap: Fixed Rate for Floating Rate 134
4.14 Debt-for-Equity Swap Illustration 139
5.1 Relationship of Factors Influencing the Rate of Return on
Investment 160
5.2 Format and Content of a Divisional Income Statement 161
5.3 Example of Compound-Interest Depreciation 162
5.4 Depreciation Methods and Rate-of-Return Computations 163
5.5 Relevant Data for the Evaluation of Royal Plaza Hotels for
19X9 165
5.6 Combinations of Exchange Rates Used for Budgeting
Cross-Tabulated with Exchange Rates Used for
Performance Evaluation 172
5.7 Demiraq's Logical Combinations of Foreign Exchange Rates
(FXRs): Variance Analysis Example 174
5.8 Coefficients of Exchange Rate Variation for Industrialized
and Nonindustrialized Countries: First Quarter 1986 through
Third Quarter 1989 178
5.9 Combinations of Exchange Rates Used for Budgeting
Cross-Tabulated with Exchange Rates Used for
Performance Evaluation: A Tabular Summary (%) 184
6.1 Summary of Main Financial Ratios 195
6.2 Variables Used in the Beneish (1997) Probit Model 205
6.3 Deriving the Value-Added Statement 211
Exhibits xi
7.1 1999 Gross Domestic Products of Selected Countries and
Companies Whose Market Capitalizations Are Roughly Equal
to Them 236
7.2 Subsidiary Views of Foreign Investment 241
7.3 Capital Budgeting: Parent Company's Perspective 242
7.4 Capital Budgeting Analysis: Computer Inc. 246
7.5 Capital Budgeting Analysis under a Strong Rate Scenario 249
7.6 Capital Budgeting Analysis under a Stable Rate Scenario 250
7.7 Capital Budgeting Analysis under a Weak Rate Scenario 251
7.8 Certainty Equivalent Method 254
7.9 National Propensity to Expropriate Model 262
7.10 The Africa Growth Fund, 1999 267
8.1 Rates Used to Translate Assets and Liabilities 277
8.2 Year-End Balance Sheet, Foreign Subsidiary of a U.S. Firm 278
8.3 Balance Sheet Exposure to Foreign Exchange Rate 279
8.4 Balance Sheet from Exhibit 8.2 Expressed in U.S. Currency 280
8.5 Year-End Balance Sheet, Foreign Subsidiary of a U.S. Firm 281
8.6 Relevant Exchange Rates for Translating the Balance Sheet 282
8.7 Balance-Sheet Exposure to a Foreign-Exchange Risk 283
8.8 Balance Sheet Expressed in U.S. Currency 284
8.9 Functional Currency Indicators 285
8.10 Rates Used in the Translation of Balance Sheet Items under
SFAS 52 286
8.11 Summary of Translation Process and Disposition of
Translation Gain or Loss 287
8.12 Balance Sheet Expressed in Foreign Currency, Functional
Currency Based on U.S. Dollars, Foreign Company,
December 31, 19X1 (in thousands) 289
8.13 Income Statement Expressed in Foreign Currency, Functional
Currency Based on U.S. Dollar, Foreign Company, December
31, 19X1 (in thousands) 290
8.14 Statement of Retained Earnings Expressed in Foreign,
Functional Currency Based on U.S. Dollar, Foreign
Company, Years Ended December 31, 19X1, and
December 31, 19X2 291
8.15 Foreign-Currency Rates 292
8.16 Balance Sheet Expressed in U.S. Dollars, Functional
xii Exhibits
Currency Based on U.S. Dollar, Foreign Company,
December 31, 19X1 293
8.17 Income Statement Translation before Gains and Losses,
Expressed in U.S. Dollars, Functional Currency Based on
U.S. Dollar, Foreign Company, December 31, 19X1 (in
thousands) 294
8.18 Income Statement Expressed in U.S. Dollars, Functional
Currency Based on U.S. Dollar, Foreign Company,
December 31, 19X1 (in thousands) 295
8.19 Income Statement Expressed in U.S. Dollars, Functional
Currency Based on Foreign Currency, Foreign Company,
December 31, 19X1 (in thousands) 296
8.20 Balance Sheet Expressed in U.S. Dollars, Functional
Currency Based on Foreign Currency, Foreign Company,
December 31, 19X1 (in thousands) 297
8.21 Reconciliation of Translation Adjustment 298
8.22 Illustration of Income Recognition Requirements for Cash
Flow Hedges 303
9.1 Operation of Divisional External and Internal Markets 314
9.2 Information on Backwoods Lumber's Three Divisions 315
9.3 Operating Income of Backwood's Raw Lumber Division 316
9.4 The Transfer Pricing Matrix in Simple Situations 322
9.5 The Transfer Pricing Matrix with Limited Surplus Capacity 323
9.6 A Summary of Transfer Pricing Methods Allowable by
Section 482 and Related Regulations 324
10.1 The Top Nineteen Countries in the World 343
10.2 Ahla Wa Sahla Company, Income Statements 348
10.3 Ahla Wa Sahla Company, Balance Sheets 349
10.4 Ahla Wa Sahla Company, General Price-Level Income
Statements 353
10.5 Ahla Wa Sahla Company, General Price-Level Balance
Sheets 354
10.6 Ahla Wa Sahla Company, General Price-Level Gain or Loss 355
10.7 Error-type Analysis 359
10.8 Restatement Methodology for Foreign Operations as Given
by SFAS 89 366 |
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| author | Riahi-Belkaoui, Ahmed 1943- |
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| dewey-ones | 658 - General management |
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| dewey-search | 658.15/99 21 |
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| discipline | Wirtschaftswissenschaften |
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| id | DE-604.BV023526258 |
| illustrated | Not Illustrated |
| index_date | 2024-07-02T22:34:02Z |
| indexdate | 2024-10-21T08:00:49Z |
| institution | BVB |
| isbn | 1567204163 |
| language | English |
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| spelling | Riahi-Belkaoui, Ahmed 1943- Verfasser (DE-588)121828409 aut International financial and managerial accounting Ahmed Riahi-Belkaoui Westport, Conn. ; London Quorum Books 2002 XIV, 389 S. txt rdacontent n rdamedia nc rdacarrier Multinationales Unternehmen International business enterprises -- Finance Accounting Managerial accounting HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016846493&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Riahi-Belkaoui, Ahmed 1943- International financial and managerial accounting Multinationales Unternehmen International business enterprises -- Finance Accounting Managerial accounting |
| title | International financial and managerial accounting |
| title_auth | International financial and managerial accounting |
| title_exact_search | International financial and managerial accounting |
| title_exact_search_txtP | International financial and managerial accounting |
| title_full | International financial and managerial accounting Ahmed Riahi-Belkaoui |
| title_fullStr | International financial and managerial accounting Ahmed Riahi-Belkaoui |
| title_full_unstemmed | International financial and managerial accounting Ahmed Riahi-Belkaoui |
| title_short | International financial and managerial accounting |
| title_sort | international financial and managerial accounting |
| topic | Multinationales Unternehmen International business enterprises -- Finance Accounting Managerial accounting |
| topic_facet | Multinationales Unternehmen International business enterprises -- Finance Accounting Managerial accounting |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016846493&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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