International accounting:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Boston [u.a.]
McGraw-Hill/Irwin
2009
|
| Ausgabe: | 2. ed. |
| Schlagworte: | |
| Online-Zugang: | lizenzfrei Inhaltsverzeichnis |
| Beschreibung: | XVI, 640 S. graph. Darst. |
| ISBN: | 9780073379623 007337962X |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1804142752265404416 |
|---|---|
| adam_text | INTERNATIONAL ACCOUNTING SECOND EDITION TIMOTHY DOUPNIK UNIVERSITY OF
SOUTH CAROLINA HECTOR PERERA MACQUARIE UNIVERSITY MCGRAW-HILL IRWIN
BOSTON BURR RIDGE, IL DUBUQUE, IA NEW YORK SAN FRANCISCO ST. LOUIS
BANGKOK BOGOTA CARACAS KUALA LUMPUR LISBON LONDON MADRID MEXICO CITY
MILAN MONTREAL NEW DELHI SANTIAGO SEOUL SINGAPORE SYDNEY TAIPEI TORONTO
CONTENTS ABOUT THE AUTHORS IV PREFACE V CHAPTER 1 INTRODUCTION TO
INTERNATIONAL ACCOUNTING 1 WHAT IS INTERNATIONAL ACCOUNTING? 1 EVOLUTION
OF A MULTINATIONAL CORPORATION 2 SALES TO FOREIGN CUSTOMERS 2 HEDGES OF
FOREIGN EXCHANGE RISK 4 FOREIGN DIRECT INVESTMENT 4 FINANCIAL REPORTING
FOR FOREIGN OPERATIONS 6 INTERNATIONAL INCOME TAXATION 7 INTERNATIONAL
TRANSFER PRICING 7 PERFORMANCE EVALUATION OF FOREIGN OPERATIONS 8
INTERNATIONAL AUDITING 8 CROSS-LISTING ON FOREIGN STOCK EXCHANGES 9
INTERNATIONAL HARMONIZATION OF ACCOUNTING STANDARDS 10 THE GLOBAL
ECONOMY 10 INTERNATIONAL TRADE 10 FOREIGN DIRECT INVESTMENT 11
MULTINATIONAL CORPORATIONS 12 INTERNATIONAL CAPITAL MARKETS 14 OUTLINE
OF THE BOOK 14 SUMMARY 15 QUESTIONS 16 EXERCISES AND PROBLEMS 16 CASE
1-1: BESSERBRAU AG 18 CASE 1-2: VANGUARD INTERNATIONAL GROWTH FUND 19
CASE 1-3: NESTLE GROUP 21 REFERENCES 25 CHAPTER 2 WORLDWIDE ACCOUNTING
DIVERSITY INTRODUCTION 26 EVIDENCE OF ACCOUNTING DIVERSITY 27 26 REASONS
FOR ACCOUNTING DIVERSITY 31 LEGAL SYSTEM 32 TAXATION 33 PROVIDERS OF
FINANCING 33 INFLATION 34 POLITICAL AND ECONOMIC TIES 34 CORRELATION OF
FACTORS 34 PROBLEMS CAUSED BY ACCOUNTING DIVERSITY 35 PREPARATION OF
CONSOLIDATED FINANCIAL STATEMENTS 35 ACCESS TO FOREIGN CAPITAL MARKETS
35 COMPARABILITY OF FINANCIAL STATEMENTS 35 LACK OF HIGH-QUALITY
ACCOUNTING INFORMATION 36 ACCOUNTING CLUSTERS 37 A JUDGMENTAL
CLASSIFICATION OF FINANCIAL REPORTING SYSTEMS 38 AN EMPIRICAL TEST OF
THE JUDGMENTAL CLASSIFICATION 39 THE INFLUENCE OF CULTURE ON FINANCIAL
REPORTING 40 HOFSTEDE S CULTURAL DIMENSIONS 40 GRAY S ACCOUNTING VALUES
41 RELIGION AND ACCOUNTING 43 A SIMPLIFIED MODEL OF THE REASONS FOR
INTERNATIONAL DIFFERENCES IN FINANCIAL REPORTING 44 EXAMPLES OF
COUNTRIES WITH CLASS A ACCOUNTING 45 RECENT CHANGES IN EUROPE 46 FURTHER
EVIDENCE OF ACCOUNTING DIVERSITY 46 FINANCIAL STATEMENTS 46 FORMAT OF
FINANCIAL STATEMENTS 47 LEVEL OF DETAIL 50 TERMINOLOGY 52 DISCLOSURE 52
RECOGNITION AND MEASUREMENT 57 SUMMARY 59 APPENDIX TO CHAPTER 2 THE CASE
OF DAIMLER-BENZ 60 QUESTIONS 62 EXERCISES AND PROBLEMS 63 CASE 2-1: THE
IMPACT OF CULTURE ON CONSERVATISM 65 CASE 2-2: SKD LIMITED 66 REFERENCES
68 XI XII CONTENTS CHAPTER 3 INTERNATIONAL CONVERGENCE OF FINANCIAL
REPORTING 69 INTRODUCTION 69 HARMONIZATION AND CONVERGENCE 70 ARGUMENTS
FOR AND AGAINST HARMONIZATION 71 ARGUMENTS FOR HARMONIZATION 71
ARGUMENTS AGAINST HARMONIZATION 72 MAJOR HARMONIZATION EFFORTS 72
INTERNATIONAL ORGANIZATION OF SECURITIES COMMISSIONS 72 INTERNATIONAL
FEDERATION OF ACCOUNTANTS 73 EUROPEAN UNION 74 THE INTERNATIONAL
ACCOUNTING STANDARDS COMMITTEE 76 THE LOWEST-COMMON-DENOMINATOR
APPROACH 77 THE COMPARABILITY PROJECT 77 THE 1OSCO AGREEMENT 77 U.S.
REACTION TO INTERNATIONAL ACCOUNTING STANDARDS 78 COMPLIANCE WITH
INTERNATIONAL ACCOUNTING STANDARDS 79 CREATION OF THE IASB 80 THE
STRUCTURE OF THE IASB 80 THE IASB FRAMEWORK 84 THE NEED FOR FRAMEWORK 84
OBJECTIVE OF FINANCIAL STATEMENTS AND UNDERLYING ASSUMPTIONS 85
QUALITATIVE CHARACTERISTICS OF FINANCIAL STATEMENTS 85 ELEMENTS OF
FINANCIAL STATEMENTS: DEFINITION, RECOGNITION, AND MEASUREMENT 86
CONCEPTS OF CAPITAL MAINTENANCE 86 REVISION OF IASB FRAMEWORK 86
INTERNATIONAL FINANCIAL REPORTING STANDARDS 88 A PRINCIPLES-BASED
APPROACH TO INTERNATIONAL FINANCIAL REPORTING STANDARDS 91 PRESENTATION
OF FINANCIAL STATEMENTS (IAS 1) 92 FIRST-TIME ADOPTION OF INTERNATIONAL
FINANCIAL REPORTING STANDARDS (IFRS 1) 93 INTERNATIONAL CONVERGENCE 96
THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS 97 IFRS IN
THE EUROPEAN UNION 100 IFRS IN THE UNITED STATES 101 SUPPORT FOR A
PRINCIPLES-BASED APPROACH 101 THE NORWALK AGREEMENT 102 CHANGE OF SEC
POLICY TOWARD IFRS 103 SOME CONCLUDING REMARKS 104 SUMMARY 105 APPENDIX
TO CHAPTER 3 WHAT IS THIS THING CALLED ANGLO-SAXON ACCOUNTING? 106
QUESTIONS 108 EXERCISES AND PROBLEMS 109 CASE 3-1: JARDINE MATHESON
GROUP (PART 1) 111 REFERENCES 112 CHAPTER 4 INTERNATIONAL FINANCIAL
REPORTING STANDARDS 114 INTRODUCTION 114 TYPES OF DIFFERENCES BETWEEN
IFRS AND U.S. GAAP 115 RECOGNITION AND MEASUREMENT STANDARDS 116 IAS 2,
INVENTORIES 116 IAS 16, PROPERTY, PLANT, AND EQUIPMENT 118 IAS 40,
INVESTMENT PROPERTY 124 IAS 38, INTANGIBLE ASSETS 124 IAS 36, IMPAIRMENT
OF ASSETS 129 IAS 23, BORROWING COSTS 135 IAS 17, LEASES 135 OTHER
RECOGNITION AND MEASUREMENT STANDARDS 138 DISCLOSURE AND PRESENTATION
STANDARDS 138 SUMMARY 141 APPENDIX TO CHAPTER 4 OTHER RECOGNITION AND
MEASUREMENT STANDARDS 142 QUESTIONS 153 EXERCISES AND PROBLEMS 154 CASE
4-1: JARDINE MATHESON GROUP (PART 2) 159 REFERENCES 160 CHAPTER 5
COMPARATIVE ACCOUNTING 162 INTRODUCTION 162 PEOPLE S REPUBLIC OF CHINA
164 BACKGROUND 164 ACCOUNTING PROFESSION 166 ACCOUNTING REGULATION 170
ACCOUNTING PRINCIPLES AND PRACTICES 173 GERMANY 179 BACKGROUND 179
ACCOUNTING PROFESSION 180 ACCOUNTING REGULATION 180 ACCOUNTING
PRINCIPLES AND PRACTICES 183 JAPAN 195 BACKGROUND 195 ACCOUNTING
PROFESSION 196 CONTENTS XIII ACCOUNTING REGULATION 197 ACCOUNTING
PRINCIPLES AND PRACTICES 200 MEXICO 209 BACKGROUND 209 ACCOUNTING
PROFESSION 210 ACCOUNTING REGULATION 211 ACCOUNTING PRINCIPLES AND
PRACTICES 212 UNITED KINGDOM 219 BACKGROUND 219 ACCOUNTING PROFESSION
220 ACCOUNTING REGULATION 221 ACCOUNTING PRINCIPLES AND PRACTICES 225
SUMMARY 232 QUESTIONS 233 EXERCISES AND PROBLEMS 234 CASE 5-1: TOYOTA
SIGNS AN ENGINE JOINT VENTURE IN CHINA 235 CASE 5-2: CHINA PETROLEUM AND
CHEMICAL CORPORATION 235 REFERENCES 242 CHAPTER 6 FOREIGN CURRENCY
TRANSACTIONS AND HEDGING FOREIGN EXCHANGE RISK 244 INTRODUCTION 244
FOREIGN EXCHANGE MARKETS 245 EXCHANGE RATE MECHANISMS 245 FOREIGN
EXCHANGE RATES 246 SPOT AND FORWARD RATES 248 / OPTION CONTRACTS 249
FOREIGN CURRENCY TRANSACTIONS 249 ACCOUNTING ISSUE 250 ACCOUNTING
ALTERNATIVES 250 BALANCE SHEET DATE BEFORE DATE OF PAYMENT 252 HEDGING
FOREIGN EXCHANGE RISK 254 ACCOUNTING FOR DERIVATIVES 255 FUNDAMENTAL
REQUIREMENT OF DERIVATIVES ACCOUNTING 256 DETERMINING THE FAIR VALUE OF
DERIVATIVES 256 ACCOUNTING FOR CHANGES IN THE FAIR VALUE OF DERIVATIVES
257 HEDGE ACCOUNTING 258 NATURE OF THE HEDGED RISK 258 HEDGE
EFFECTIVENESS 259 HEDGE DOCUMENTATION 259 HEDGING COMBINATIONS 259
HEDGES OF FOREIGN-CURRENCY-DENOMINATED ASSETS AND LIABILITIES 260
FORWARD CONTRACT USED TO HEDGE A RECOGNIZED FOREIGN-CURRENCY-DENOMINATED
ASSET 261 FORWARD CONTRACT DESIGNATED AS CASH FLOW HEDGE 263 FORWARD
CONTRACT DESIGNATED AS FAIR VALUE HEDGE 266 FOREIGN CURRENCY OPTION USED
TO HEDGE A RECOGNIZED FOREIGN-CURRENCY-DENOMINATED ASSET 269 OPTION
DESIGNATED AS CASH FLOW HEDGE 270 SPOT RATE EXCEEDS STRIKE PRICE 273
OPTION DESIGNATED AS FAIR VALUE HEDGE 273 HEDGES OF UNRECOGNIZED FOREIGN
CURRENCY FIRM COMMITMENTS 273 FORWARD CONTRACT USED AS FAIR VALUE HEDGE
OF A FIRM COMMITMENT 274 OPTION USED AS FAIR VALUE HEDGE OF FIRM
COMMITMENT 276 HEDGE OF FORECASTED FOREIGN-CURRENCY- DENOMINATED
TRANSACTION 279 OPTION DESIGNATED AS A CASH FLOW HEDGE OF A FORECASTED
TRANSACTION 279 USE OF HEDGING INSTRUMENTS 281 THE EURO 283 FOREIGN
CURRENCY BORROWING 283 FOREIGN CURRENCY LOAN 284 SUMMARY 285 APPENDIX TO
CHAPTER 6 ILLUSTRATION OF THE ACCOUNTING FOR FOREIGN CURRENCY
TRANSACTIONS AND HEDGING ACTIVITIES BY AN IMPORTER 286 QUESTIONS 297
EXERCISES AND PROBLEMS 298 CASE 6-1: ZORBA COMPANY 306 CASE 6-2:
PORTOFINO COMPANY 307 CASE 6-3: BETTER FOOD CORPORATION 307 REFERENCES
307 CHAPTER 7 TRANSLATION OF FOREIGN CURRENCY FINANCIAL STATEMENTS 308
INTRODUCTION 308 TWO CONCEPTUAL ISSUES 309 EXAMPLE 309 BALANCE SHEET
EXPOSURE 312 TRANSLATION METHODS 313 CURRENT/NONCURRENT METHOD 313
MONETARYFNONMONETARY METHOD 313 TEMPORAL METHOD 314 CURRENT RATE METHOD
315 TRANSLATION OF RETAINED EARNINGS 316 COMPLICATING ASPECTS OF THE
TEMPORAL METHOD 318 DISPOSITION OF TRANSLATION ADJUSTMENT 319 U.S.GAAP
320 SFAS 52 320 FUNCTIONAL CURRENCY 321 HIGHLY INFLATIONARY ECONOMIES
322 XIV CONTENTS INTERNATIONAL FINANCIAL REPORTING STANDARDS 323 THE
TRANSLATION PROCESS ILLUSTRATED 325 TRANSLATION OF FINANCIAL STATEMENTS:
CURRENT RATE METHOD 326 TRANSLATION OF THE BALANCE SHEET 327 COMPUTATION
OF TRANSLATION ADJUSTMENT 329 REMEASUREMENT OF FINANCIAL STATEMENTS:
TEMPORAL METHOD 329 REMEASUREMENT OF INCOME STATEMENT 329 COMPUTATION OF
REMEASUREMENT GAIN 331 COMPARISON OF THE RESULTS FROM APPLYING THE TWO
DIFFERENT METHODS 332 UNDERLYING VALUATION METHOD 333 UNDERLYING
RELATIONSHIPS 333 HEDGING BALANCE SHEET EXPOSURE 334 DISCLOSURES RELATED
TO TRANSLATION 335 SUMMARY 340 QUESTIONS 341 EXERCISES AND PROBLEMS 342
CASE 7-1: COLUMBIA CORPORATION 349 CASE 7-2: PALMERSTOWN COMPANY 351
CASE 7-3: BELLSOUTH CORPORATION 353 REFERENCES 354 CHAPTER 8 ADDITIONAL
FINANCIAL REPORTING ISSUES 355 INTRODUCTION 355 ACCOUNTING FOR CHANGING
PRICES (INFLATION ACCOUNTING) 356 IMPACT OF INFLATION ON FINANCIAL
STATEMENTS 356 PURCHASING POWER GAINS AND LOSSES 357 METHODS OF
ACCOUNTING FOR CHANGING PRICES 357 GENERAL PURCHASING POWER (GPP)
ACCOUNTING 359 CURRENT COST (CO ACCOUNTING 360 INFLATION ACCOUNTING
INTERNATIONALLY 361 INTERNATIONAL FINANCIAL REPORTING STANDARDS 364
TRANSLATION OF FOREIGN CURRENCY FINANCIAL STATEMENTS IN
HYPERINFLATIONARY ECONOMIES 367 BUSINESS COMBINATIONS AND CONSOLIDATED
FINANCIAL STATEMENTS 370 DETERMINATION OF CONTROL 370 SCOPE OF
CONSOLIDATION 373 FULL CONSOLIDATION 373 PROPORTIONATE CONSOLIDATION 377
EQUITY METHOD 379 SEGMENT REPORTING 380 OPERATING SEGMENTS * THE
MANAGEMENT APPROACH 381 EXAMPLE: APPLICATION OF SIGNIFICANCE TESTS 382
OPERATING SEGMENT DISCLOSURES 384 ENTITY-WIDE DISCLOSURES 385 SUMMARY
388 QUESTIONS 390 EXERCISES AND PROBLEMS REFERENCES 398 390 CHAPTER 9
ANALYSIS OF FOREIGN FINANCIAL STATEMENTS 399 INTRODUCTION 399 OVERVIEW
OF FINANCIAL ANALYSIS 399 REASONS TO ANALYZE FOREIGN FINANCIAL
STATEMENTS 401 FOREIGN PORTFOLIO INVESTMENT 401 INTERNATIONAL MERGERS
AND ACQUISITIONS 401 OTHER REASONS 402 POTENTIAL PROBLEMS IN ANALYZING
FOREIGN FINANCIAL STATEMENTS 402 DATA ACCESSIBILITY 402 LANGUAGE 403
CURRENCY 405 TERMINOLOGY 407 FORMAT 407 EXTENT OF DISCLOSURE 408
TIMELINESS 411 DIFFERENCES IN ACCOUNTING PRINCIPLES 412 INTERNATIONAL
RATIO ANALYSIS 415 RESTATING FINANCIAL STATEMENTS 417 EXPLANATION OF
RECONCILING ADJUSTMENTS 422 COMPARISON OF LOCAL GAAP AND U.S. GAAP
AMOUNTS 427 SUMMARY 428 APPENDIX TO CHAPTER 9 MORGAN STANLEY DEAN
WITTER: APPLES TO APPLES 429 QUESTIONS 432 EXERCISES AND PROBLEMS 432
CASE 9-1: SWISSCOM AG 444 REFERENCES 448 CHAPTER 10 INTERNATIONAL
TAXATION 449 INTRODUCTION 449 INVESTMENT LOCATION DECISION 449 LEGAL
FORM OF OPERATION 450 METHOD OF FINANCING 450 TYPES OF TAXES AND TAX
RATES 450 INCOME TAXES 450 TAX HAVENS 452 WITHHOLDING TAXES 454
TAX-PLANNING STRATEGY 455 VALUE-ADDED TAX 455 CONTENTS XV TAX
JURISDICTION 456 WORLDWIDE VERSUS TERRITORIAL APPROACH 456 SOURCE,
CITIZENSHIP, AND RESIDENCE 457 DOUBLE TAXATION 458 FOREIGN TAX CREDITS
459 CREDIT VERSUS DEDUCTION 459 CALCULATION OF FOREIGN TAX CREDIT (FTC)
460 EXCESS FOREIGN TAX CREDITS 461 FTC BASKETS 462 INDIRECT FOREIGN TAX
CREDIT (FTC FOR SUBSIDIARIES) 463 TAX TREATIES 465 MODEL TREATIES 465
U.S. TAX TREATIES 466 TREATY SHOPPING 467 CONTROLLED FOREIGN
CORPORATIONS 468 SUBPART F INCOME 469 DETERMINATION OF THE AMOUNT OFCFC
INCOME CURRENTLY TAXABLE 469 SAFE HARBOR RULE 469 SUMMARY OF U.S. TAX
TREATMENT OF FOREIGN SOURCE INCOME 470 EXAMPLE: U.S. TAXATION OF FOREIGN
SOURCE INCOME 471 TRANSLATION OF FOREIGN OPERATION INCOME 473
TRANSLATION OF FOREIGN BRANCH INCOME 473 TRANSLATION OF FOREIGN
SUBSIDIARY INCOME 474 FOREIGN CURRENCY TRANSACTIONS 475 TAX INCENTIVES
476 TAX HOLIDAYS 476 / U.S. EXPORT INCENTIVES 477 SUMMARY 479 APPENDIX
TO CHAPTER 10 U.S. TAXATION OF EXPATRIATES 480 QUESTIONS 483 EXERCISES
AND PROBLEMS 484 CASE 10-1: U.S. INTERNATIONAL CORPORATION 491
REFERENCES 492 CHAPTER 11 INTERNATIONAL TRANSFER PRICING 493
INTRODUCTION 493 DECENTRALIZATION AND GOAL CONGRUENCE 494 TRANSFER
PRICING METHODS 495 OBJECTIVES OF INTERNATIONAL TRANSFER PRICING 496
PERFORMANCE EVALUATION 496 COST MINIMIZATION 498 OTHER COST-MINIMIZATION
OBJECTIVES 498 SURVEY RESULTS 500 INTERACTION OF TRANSFER PRICING METHOD
AND OBJECTIVES 501 GOVERNMENT REACTIONS 502 U.S. TRANSFER PRICING RULES
502 SALE OF TANGIBLE PROPERTY 503 LICENSES OF INTANGIBLE PROPERTY 508
INTERCOMPANY LOANS 510 INTERCOMPANY SERVICES 511 ARM S-LENGTH RANGE 511
CORRELATIVE RELIEF 511 PENALTIES 513 CONTEMPORANEOUS DOCUMENTATION 513
REPORTING REQUIREMENTS 514 ADVANCE PRICING AGREEMENTS 514 ENFORCEMENT OF
TRANSFER PRICING REGULATIONS 516 WORLDWIDE ENFORCEMENT 517 SUMMARY 518
QUESTIONS 519 EXERCISES AND PROBLEMS 520 CASE 11-1: LITCHFIELD
CORPORATION 525 CASE 11-2: GLOBAL ELECTRONICS COMPANY 526 REFERENCES 527
CHAPTER 12 STRATEGIC ACCOUNTING ISSUES IN MULTINATIONAL CORPORATIONS 528
INTRODUCTION 528 STRATEGY FORMULATION 529 CAPITAL BUDGETING 529 CAPITAL
BUDGETING TECHNIQUES 531 MULTINATIONAL CAPITAL BUDGETING 534
ILLUSTRATION: GLOBAL PAPER COMPANY 536 STRATEGY IMPLEMENTATION 542
MANAGEMENT CONTROL 542 OPERATIONAL BUDGETING 545 EVALUATING THE
PERFORMANCE OF FOREIGN OPERATIONS 545 DESIGNING AN EFFECTIVE PERFORMANCE
EVALUATION SYSTEM FOR A FOREIGN SUBSIDIARY 547 PERFORMANCE MEASURES 547
FINANCIAL MEASURES 547 NONFINANCIAL MEASURES 548 FINANCIAL VERSUS
NONFINANCIAL MEASURES 549 THE BALANCED SCORECARD: INCREASED IMPORTANCE
OF NONFINANCIAL MEASURES 550 RESPONSIBILITY CENTERS 553 FOREIGN
OPERATING UNIT AS A PROFIT CENTER 553 SEPARATING MANAGERIAL AND UNIT
PERFORMANCE 554 EXAMPLES OF UNCONTROLLABLE ITEMS 555 CHOICE OF CURRENCY
IN MEASURING PROFIT 556 FOREIGN CURRENCY TRANSLATION 557 CHOICE OF
CURRENCY IN OPERATIONAL BUDGETING 557 XVI CONTENTS INCORPORATING
ECONOMIC EXPOSURE INTO THE BUDGET PROCESS 561 IMPLEMENTING A PERFORMANCE
EVALUATION SYSTEM 563 CULTURE AND MANAGEMENT CONTROL 565 SUMMARY 566
QUESTIONS 567 EXERCISES AND PROBLEMS 568 CASE 12-1: CANYON POWER COMPANY
570 CASE 12-2: LION NATHAN LIMITED 572 REFERENCES 579 CHAPTER 13
COMPARATIVE INTERNATIONAL AUDITING AND CORPORATE GOVERNANCE 581
INTRODUCTION 581 INTERNATIONAL AUDITING AND CORPORATE GOVERNANCE 582
INTERNATIONAL DIVERSITY IN EXTERNAL AUDITING 586 PURPOSE OF AUDITING 586
AUDIT ENVIRONMENTS 588 REGULATION OF AUDITORS AND AUDIT FIRMS 590 AUDIT
REPORTS 593 INTERNATIONAL HARMONIZATION OF AUDITING STANDARDS 595
ADDITIONAL INTERNATIONAL AUDITING ISSUES 600 AUDITOR S LIABILITY 600
LIMITING AUDITOR S LIABILITY 600 AUDITOR INDEPENDENCE 602 AUDIT
COMMITTEES 606 INTERNAL AUDITING 607 THE DEMAND FOR INTERNAL AUDITING IN
MNCS 609 U.S. LEGISLATION AGAINST FOREIGN CORRUPT PRACTICES (FCPA) 609
LEGISLATION IN OTHER JURISDICTIONS 611 FUTURE DIRECTIONS 614 CONSUMER
DEMAND 614 REPORTING ON THE INTERNET 615 INCREASED COMPETITION IN THE
AUDIT MARKET 615 CONTINUED HIGH INTEREST IN THE AUDIT MARKET 616
INCREASED EXPOSURE OF THE INTERNATIONAL AUDITING FIRMS 616 TENDENCY
TOWARD A CHECKLIST APPROACH 616 AUDITING NO LONGER ONLY THE DOMAIN OF
THE EXTERNAL AUDITOR 616 SUMMARY 616 APPENDIX TO CHAPTER 13 EXAMPLES OF
AUDIT REPORTS FROM MULTINATIONAL CORPORATIONS 617 QUESTIONS 622
EXERCISES AND PROBLEMS 623 CASE 13-1: HONDA MOTOR COMPANY 624 CASE 13-2:
HARMONIZATION OF THE AUDIT REPORT AND THE BIG FOUR 625 REFERENCES 628
|
| any_adam_object | 1 |
| author | Doupnik, Timothy S. Perera, Hector B. |
| author_GND | (DE-588)122402200 |
| author_facet | Doupnik, Timothy S. Perera, Hector B. |
| author_role | aut aut |
| author_sort | Doupnik, Timothy S. |
| author_variant | t s d ts tsd h b p hb hbp |
| building | Verbundindex |
| bvnumber | BV025574233 |
| classification_rvk | QP 820 |
| ctrlnum | (OCoLC)837247135 (DE-599)BVBBV025574233 |
| dewey-full | 657.96 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.96 |
| dewey-search | 657.96 |
| dewey-sort | 3657.96 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 2. ed. |
| format | Book |
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| id | DE-604.BV025574233 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T22:36:45Z |
| institution | BVB |
| isbn | 9780073379623 007337962X |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-020172235 |
| oclc_num | 837247135 |
| open_access_boolean | |
| owner | DE-11 |
| owner_facet | DE-11 |
| physical | XVI, 640 S. graph. Darst. |
| publishDate | 2009 |
| publishDateSearch | 2009 |
| publishDateSort | 2009 |
| publisher | McGraw-Hill/Irwin |
| record_format | marc |
| spelling | Doupnik, Timothy S. Verfasser (DE-588)122402200 aut International accounting Timothy Doupnik ; Hector Perera 2. ed. Boston [u.a.] McGraw-Hill/Irwin 2009 XVI, 640 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier 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 1\p DE-604 Perera, Hector B. Verfasser aut http://www.gbv.de/dms/zbw/574328661.pdf 2008-12-09 lizenzfrei GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020172235&sequence=000001&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 | Doupnik, Timothy S. Perera, Hector B. International accounting Multinationales Unternehmen (DE-588)4075092-9 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4075092-9 (DE-588)4048732-5 |
| title | International accounting |
| title_auth | International accounting |
| title_exact_search | International accounting |
| title_full | International accounting Timothy Doupnik ; Hector Perera |
| title_fullStr | International accounting Timothy Doupnik ; Hector Perera |
| title_full_unstemmed | International accounting Timothy Doupnik ; Hector Perera |
| title_short | International accounting |
| title_sort | international accounting |
| topic | Multinationales Unternehmen (DE-588)4075092-9 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Multinationales Unternehmen Rechnungswesen |
| url | http://www.gbv.de/dms/zbw/574328661.pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020172235&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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