International accounting:
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Upper Saddle River, NJ ; Munich [u.a.]
Pearson
2011
|
| Edition: | 7. ed., internat. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Item Description: | Literaturangaben |
| Physical Description: | XV, 476 S. graph. Darst. |
| ISBN: | 0132311496 9780132311496 |
Staff View
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Record in the Search Index
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| adam_text | IMAGE 1
A
SEVENTH EDITION
INTERNATIONAL ACCOUNTING
INTERNATIONAL EDITION
FREDERICK D. S. CHOI NEW YORK UNIVERSITY
GARY K. MEEK OKLAHOMA STATE UNIVERSITY
BOSTON COLUMBUS INDIANAPOLIS NEW YORK SAN FRANCISCO UPPER SADDLE RIVER
AMSTERDAM CAPE TOWN DUBAI LONDON MADRID MILAN MUNICH PARIS MONTREAL
TORONTO DELHI MEXICO CITY SAO PAULO SYDNEY HONG KONG SEOUL SINGAPORE
TAIPEI TOKYO
IMAGE 2
CONTENTS
PREFACE XV CHAPTER 1 INTRODUCTION 1
HISTORICAL PERSPECTIVE 2 CONTEMPORARY PERSPECTIVE 3 GROWTH AND SPREAD OF
MULTINATIONAL OPERATIONS 4 FINANCIAL INNOVATION 10
GLOBAL COMPETITION 11 CROSS-BORDER MERGERS AND ACQUISITIONS 12
INTERNATIONALIZATION OF CAPITAL MARKETS 13 AMERICAS 15
WESTERN EUROPE 16 ASIA 17
CROSS-BORDER EQUITY LISTING AND ISSUANCE 18 WHERE ARE WE? 19 LEARNING
OBJECTIVES 20 APPENDIX 1-1: STOCK EXCHANGE WEB SITES 24
APPENDIX 1-2: FINANCIAL STATEMENTS AND SELECTED NOTES FROM THE ANNUAL
REPORT OF INFOSYS 25 DISCUSSION QUESTIONS 26 * EXERCISES 26 * CASE 1-1:
E-CENTIVES, INC.-RAISING CAPITAL IN SWITZERLAND 28 * CASE 1-2: GLOBAL
BENCHMARKS: INFOSYS TECHNOLOGIES LIMITED 29
CHAPTER 2 DEVELOPMENT AND CLASSIFICATION 30
DEVELOPMENT 31 CLASSIFICATION 37
FOUR APPROACHES TO ACCOUNTING DEVELOPMENT 37 LEGAL SYSTEMS: COMMON LAW
VS. CODE LAW ACCOUNTING 38
PRACTICE SYSTEMS: FAIR PRESENTATION VS. LEGAL COMPLIANCE ACCOUNTING 39
DISCUSSION QUESTIONS 41 * EXERCISES 42
* CASE 2-1 : ARE CLASSIFICATIONS OF ACCOUNTING OUTMODED? 44 * CASE 2-2:
VOLKSWAGEN GROUP 45
CHAPTER 3 COMPARATIVE ACCOUNTING: EUROPE 49
SOME OBSERVATIONS ABOUT ACCOUNTING STANDARDS AND PRACTICE IFRS IN THE
EUROPEAN UNION 52 51
IMAGE 3
VI CONTENTS
FIVE NATIONAL FINANCIAL ACCOUNTING SYSTEMS 54
FRANCE 54
GERMANY 60
CZECH REPUBLIC 65
THE NETHERLANDS 68
UNITED KINGDOM 73 DISCUSSION QUESTIONS 79 * EXERCISES 79 * CASE 3-1: OLD
HABITS DIE HARD 81 * CASE 3-2A: WHAT DIFFERENCE DOES IT REALLY MAKE? 82
* CASE3-2B: DO THE DIFFERENCES REALLY MATTER? 83
CHAPTER 4 COMPARATIVE ACCOUNTING: THE AMERICAS AND ASIA 84 FIVE NATIONAL
FINANCIAL ACCOUNTING SYSTEMS 86 UNITED STATES 86
MEXICO 91 JAPAN 96 CHINA 101 INDIA 106
DISCUSSION QUESTIONS 112 * EXERCISES 112 * CASE 4-1: STANDING ON
PRINCIPLES 115 * CASE 4-2: CASINO CAPITAL 116
CHAPTER 5 REPORTING AND DISCLOSURE 119
DEVELOPMENT OF DISCLOSURE 119 VOLUNTARY DISCLOSURE 120 REGULATORY
DISCLOSURE REQUIREMENTS 121
THE U.S. SEC FINANCIAL REPORTING DEBATE 122
REPORTING AND DISCLOSURE PRACTICES 124
DISCLOSURES OF FORWARD-LOOKING INFORMATION 124 SEGMENT DISCLOSURES 125
SOCIAL RESPONSIBILITY REPORTING 130
CORPORATE GOVERNANCE DISCLOSURES 132 INTERNET BUSINESS REPORTING AND
XBRL 157
ANNUAL REPORT DISCLOSURES IN EMERGING-MARKET COUNTRIES 158
IMPLICATIONS FOR FINANCIAL STATEMENT USERS AND MANAGERS 159 DISCUSSION
QUESTIONS 160 * EXERCISES 160 * CASE 5-1: IN THE GREEN 162
* CASE 5-2: SEEING IS BELIEVING 162
IMAGE 4
CONTENTS VII
CHAPTER 6 FOREIGN CURRENCY TRANSLATION 164
REASONS FOR TRANSLATION 168 BACKGROUND AND TERMINOLOGY 169
THE PROBLEM 172
FINANCIAL STATEMENT EFFECTS OF ALTERNATIVE TRANSLATION RATES 172
FOREIGN CURRENCY TRANSACTIONS 174
SINGLE-TRANSACTION PERSPECTIVE 176
TWO-TRANSACTION PERSPECTIVE 177
FOREIGN CURRENCY TRANSLATION 178
SINGLE RATE METHOD 178
MULTIPLE RATE METHODS 179
FINANCIAL STATEMENT EFFECTS 181
WHICH IS BEST? 183
APPROPRIATE CURRENT RATE 185
TRANSLATION GAINS AND LOSSES 185
DEFERRAL 186
DEFERRAL AND AMORTIZATION 186
-*- PARTIAL DEFERRAL 187
NO DEFERRAL 187
WHERE ARE WE? 187
TRANSLATION ACCOUNTING DEVELOPMENT 188
PRE-1965 188
1965-1975 188
1975-1981 188
1981-PRESENT 189 FEATURES OF STANDARD NO. 52/LNTERNATIONAL ACCOUNTING
STANDARD 21 189 TRANSLATION WHEN LOCAL CURRENCY IS THE FUNCTIONAL
CURRENCY 190 TRANSLATION WHEN THE PARENT CURRENCY IS THE FUNCTIONAL
CURRENCY 190
TRANSLATION WHEN FOREIGN CURRENCY IS THE FUNCTIONAL CURRENCY 190
MEASUREMENT ISSUES 192
REPORTING PERSPECTIVE 192
WHAT HAPPENED TO HISTORICAL COST? 193
CONCEPT OF INCOME 193
MANAGED EARNINGS 193
IMAGE 5
VIII CONTENTS
FOREIGN CURRENCY TRANSLATION AND INFLATION 194 FOREIGN CURRENCY
TRANSLATION ELSEWHERE 195 APPENDIX 6-1: TRANSLATION AND REMEASUREMENT
UNDER FAS NO. 52 196
DISCUSSION QUESTIONS 200 * EXERCISES 201 * CASE 6-1: REGENTS CORPORATION
204 * CASE 6-2: MANAGING OFFSHORE INVESTMENTS: WHOSE CURRENCY? 206
CHAPTER 7 FINANCIAL REPORTING AND CHANGING PRICES 210
CHANGING PRICES DEFINED 214 WHY ARE FINANCIAL STATEMENTS POTENTIALLY
MISLEADING DURING PERIODS OF CHANGING PRICES? 216
TYPES OF INFLATION ADJUSTMENTS 217
GENERAL PRICE-LEVEL ADJUSTMENTS 218
PRICE INDEXES 218
USE OF PRICE INDEXES 218
OBJECT OF GENERAL PRICE-LEVEL ADJUSTMENTS 219
CURRENT-COST ADJUSTMENTS 222
GENERAL PRICE-LEVEL ADJUSTED CURRENT COSTS 225
NATIONAL PERSPECTIVES ON INFLATION ACCOUNTING 227
UNITED STATES 227
UNITED KINGDOM 229
BRAZIL 230
INTERNATIONAL ACCOUNTING STANDARDS BOARD 233
INFLATION ISSUES 234
234
235
INFLATION GAINS AND LOSSES HOLDING GAINS AND LOSSES FOREIGN INFLATION
235 AVOIDING THE DOUBLE-DIP 236
APPENDIX 7-1: ACCOUNTING FOR FOREIGN INFLATION: A CASE ANALYSIS
DISCUSSION QUESTIONS 241 * EXERCISES 242 * CASE 7-1: KASHMIR ENTERPRISES
245 * CASE 7-2: ICELANDIC ENTERPRISES, INC. 246
CHAPTER 8 GLOBAL ACCOUNTING AND AUDITING STANDARDS
A SURVEY OF INTERNATIONAL CONVERGENCE 250 ADVANTAGES OF INTERNATIONAL
CONVERGENCE 250
CRITICISMS OF INTERNATIONAL STANDARDS 252
RECONCILIATION AND MUTUAL RECOGNITION 252
EVALUATION 253
238
249
IMAGE 6
CONTENTS IX
SOME SIGNIFICANT EVENTS IN THE HISTORY OF INTERNATIONAL ACCOUNTING
STANDARD SETTING 253
OVERVIEW OF MAJOR INTERNATIONAL ORGANIZATIONS PROMOTING ACCOUNTING
CONVERGENCE 255
INTERNATIONAL ACCOUNTING STANDARDS BOARD 256 LASC S CORE STANDARDS AND
THE IOSCO AGREEMENT 261
THE IASB STRUCTURE 262 RECOGNITION AND SUPPORT FOR THE IASB 264
U.S. SECURITIES AND EXCHANGE COMMISSION RESPONSE TOLFRS 264
EUROPEAN UNION (EU) 265
FOURTH, SEVENTH, AND EIGHTH DIRECTIVES 266
TRANSPARENCY DIRECTIVE 266 HAVE EU HARMONIZATION EFFORTS BEEN
SUCCESSFUL? 267 THE EU S NEW APPROACH AND THE INTEGRATION OF EUROPEAN
FINANCIAL MARKETS 268
INTERNATIONAL ORGANIZATION OF SECURITIES COMMISSIONS (IOSCO) 269
INTERNATIONAL FEDERATION OF ACCOUNTANTS (IFAC) 272
UNITED NATIONS INTERGOVERNMENTAL WORKING GROUP OF EXPERTS ON
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING (ISAR) 275
ORGANIZATION FOR ECONOMIC COOPERATION AND DEVELOPMENT (OECD) 275
CONCLUSION 275 DISCUSSION QUESTIONS 276 * EXERCISES 276 * CASE 8-1:
PETROCHINA COMPANY LIMITED 279 * CASE 8-2: WHITHER THE WITHERING
STANDARD SETTERS? 280
CHAPTER 9 INTERNATIONAL FINANCIAL STATEMENT ANALYSIS 281 INTRODUCTION
281 CHALLENGES AND OPPORTUNITIES IN CROSS-BORDER ANALYSIS 281
BUSINESS ANALYSIS FRAMEWORK 283
INTERNATIONAL BUSINESS STRATEGY ANALYSIS 283
INFORMATION AVAILABILITY 284
RECOMMENDATIONS FOR ANALYSIS 285
ACCOUNTING ANALYSIS 285
SUGGESTIONS FOR THE ANALYST 287
IMAGE 7
CONTENTS
INTERNATIONAL FINANCIAL ANALYSIS 288
RATIO ANALYSIS 288
CASH FLOW ANALYSIS 291
COPING MECHANISMS 291
INTERNATIONAL PROSPECTIVE ANALYSIS 292
FURTHER ISSUES 295
INFORMATION ACCESS 295
FOREIGN CURRENCY CONSIDERATIONS 298
DIFFERENCES IN STATEMENT FORMAT 302
LANGUAGE AND TERMINOLOGY BARRIERS 303
FINANCIAL STATEMENT ANALYSIS AND AUDITING 303
THE ATTEST FUNCTION 304
THE AUDIT REPORT 304
AUDITING AND CREDIBILITY 307
COPING MECHANISMS 309
INTERNAL AUDITING 310
PROFESSIONAL ORGANIZATION 312
EVOLVING ROLE OF INTERNAL AUDITING 315
APPENDIX 9-1: ILLUSTRATION OF RESTATEMENT OF JAPANESE GAAP FINANCIAL
STATEMENTS TO A U.S. GAAP BASIS 316 APPENDIX 9-2: INTERNATIONAL RATIO
ANALYSIS 320
DISCUSSION QUESTIONS 322 * EXERCISES 322 * CASE 9-1: SANDVIK 325 * CASE
9-2: CONTINENTAL A.G. 331
CHAPTER 10 MANAGERIAL PLANNING AND CONTROL 340
BUSINESS MODELING 341 PLANNING TOOLS 341
CAPITAL BUDGETING 343
FINANCIAL RETURN PERSPECTIVES 344
MEASURING EXPECTED RETURNS 345
MULTINATIONAL COST OF CAPITAL 348
MANAGEMENT INFORMATION SYSTEMS 350
SYSTEMS ISSUES 350
INFORMATION ISSUES 352
MANAGEMENT INFORMATION AND HYPERINFLATION 353
SALES REVENUE 354
IMAGE 8
CONTENTS XI
ISSUES IN FINANCIAL CONTROL 357
DOMESTIC VERSUS MULTINATIONAL CONTROL SYSTEM 358
OPERATIONAL BUDGETING 360
ANALYSIS OF EXCHANGE RATE CHANGES 364
STRATEGIC COSTING 367
PERFORMANCE EVALUATION OF FOREIGN OPERATIONS 369
CONSISTENCY 369
UNIT VERSUS MANAGERIAL PERFORMANCE 370
PERFORMANCE CRITERIA 372
MEASUREMENT ISSUES AND CHANGING PRICES IN EVALUATION 374
PERFORMANCE EVALUATION PRACTICES: ICI 374
FOREIGN CURRENCY EFFECTS 376
PERFORMANCE STANDARDS 377
VALUE REPORTING 379 DISCUSSION QUESTIONS 380 * EXERCISES 380 * CASE
10-1: FOREIGN INVESTMENT ANALYSIS: A TANGLED AFFAIR 384 * CASE 10-2:
ASSESSING FOREIGN SUBSIDIARY PERFORMANCE IN A WORLD OF FLOATING
EXCHANGE RATES 386
CHAPTER 11 FINANCIAL RISK MANAGEMENT 388
ESSENTIALS 391 WHY MANANGE FINANCIAL RISKS? 391 ROLE OF ACCOUNTING 392
IDENTIFYING MARKET RISKS 392
QUANTIFY TRADE-OFFS 394
RISK MANAGEMENT IN A WORLD OF FLOATING EXCHANGE RATES 394
FORECASTING EXCHANGE RATE CHANGES 394
TRANSLATION EXPOSURE 396
TRANSACTION EXPOSURE 400 ACCOUNTING VERSUS ECONOMIC EXPOSURE 401
ACCOUNTING FOR HEDGE PRODUCTS 407
PRACTICE ISSUES 413
HEDGE OF A RECOGNIZED ASSET, LIABILITY, OR AN UNRECOGNIZED FIRM
COMMITMENT 414
HEDGE OF A NET INVESTMENT IN A FOREIGN OPERATION 416
SPECULATING IN FOREIGN CURRENCY 417
DISCLOSURE 418
FINANCIAL CONTROL 422
IMAGE 9
XII CONTENTS
APPROPRIATE BENCHMARKS 422 DISCUSSION QUESTIONS 423 * EXERCISES 424 *
CASE 11-1: EXPOSURE IDENTIFICATION 426 * CASE 11 -2: VALUE AT RISK: WHAT
ARE OUR OPTIONS? 426
CHAPTER 12 INTERNATIONAL TAXATION AND TRANSFER PRICING 431
INITIAL CONCEPTS 432 DIVERSITY OF NATIONAL TAX SYSTEMS 432
TYPES OF TAXES 432
TAX BURDENS 435
TAX ADMINISTRATION SYSTEMS 436
FOREIGN TAX INCENTIVES 437
TAX HAVENS AND HARMFUL TAX COMPETITION 438
INTERNATIONAL HARMONIZATION 438
TAXATION OF FOREIGN-SOURCE INCOME AND DOUBLE TAXATION 439
FOREIGN TAX CREDIT 439
LIMITS TO TAX CREDITS 441
TAX TREATIES 442
FOREIGN EXCHANGE CONSIDERATIONS 443
TAX-PLANNING DIMENSIONS 443
ORGANIZATIONAL CONSIDERATIONS 444
CONTROLLED FOREIGN CORPORATIONS AND SUBPART F INCOME 444
OFFSHORE HOLDING COMPANIES 445
FINANCING DECISIONS 445
POOLING OF TAX CREDITS 446
COST ACCOUNTING ALLOCATIONS 446
LOCATION AND TRANSFER PRICING 447
INTEGRATING INTERNATIONAL TAX PLANNING 447
INTERNATIONAL TRANSFER PRICING: COMPLICATING VARIABLES 448
TAX CONSIDERATIONS 448
TARIFF CONSIDERATIONS 450
COMPETITIVE FACTORS 450
ENVIRONMENTAL RISKS 451
PERFORMANCE EVALUATION CONSIDERATIONS 452
RESOLVING TRADE-OFFS 452
TRANSFER PRICING METHODOLOGY 453
MARKET VS. COST VS ? 453
ARM S-LENGTH PRINCIPLE 453
IMAGE 10
CONTENTS XIII
COMPARABLE UNCONTROLLED PRICE METHOD 454
COMPARABLE UNCONTROLLED TRANSACTION METHOD 454 RESALE PRICE METHOD 454
COST-PIUS PRICING METHOD 455
COMPARABLE PROFITS METHOD 457 PROFIT-SPLIT METHODS 457 OTHER PRICING
METHODS 458
ADVANCE PRICING AGREEMENTS 459 TRANSFER PRICING PRACTICES 460 THE FUTURE
460 DISCUSSION QUESTIONS 462 * EXERCISES 462
* CASE 12-1: THE SHIRTS OFF THEIR BACKS 465 * CASE 12-2: MUSCLE MAX:
YOUR VERY OWN PERSONAL TRAINER 467
INDEX 469
|
| any_adam_object | 1 |
| 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 | BV037463969 |
| callnumber-first | H - Social Science |
| callnumber-label | HF5686 |
| callnumber-raw | HF5686.I56 |
| callnumber-search | HF5686.I56 |
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| callnumber-subject | HF - Commerce |
| classification_rvk | QP 800 |
| ctrlnum | (OCoLC)734070059 (DE-599)GBV614922089 |
| 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 296 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 7. ed., internat. ed. |
| format | Book |
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| id | DE-604.BV037463969 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T23:24:43Z |
| institution | BVB |
| isbn | 0132311496 9780132311496 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-022615884 |
| oclc_num | 734070059 |
| open_access_boolean | |
| owner | DE-703 DE-M382 DE-355 DE-BY-UBR DE-473 DE-BY-UBG DE-860 |
| owner_facet | DE-703 DE-M382 DE-355 DE-BY-UBR DE-473 DE-BY-UBG DE-860 |
| physical | XV, 476 S. graph. Darst. |
| publishDate | 2011 |
| publishDateSearch | 2011 |
| publishDateSort | 2011 |
| publisher | Pearson |
| record_format | marc |
| spelling | Choi, Frederick D.S. 1942- Verfasser (DE-588)128794682 aut International accounting Frederick D. S. Choi ; Gary K. Meek 7. ed., internat. ed. Upper Saddle River, NJ ; Munich [u.a.] Pearson 2011 XV, 476 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Literaturangaben Multinationales Unternehmen International business enterprises Accounting Standards Comparative accounting International Accounting Standards (DE-588)4367663-7 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 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 International Financial Reporting Standards (DE-588)4699643-6 s DE-604 International Accounting Standards (DE-588)4367663-7 s 1\p DE-604 Meek, Gary K. 1949- Verfasser (DE-588)124543812 aut GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=022615884&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 | Choi, Frederick D.S. 1942- Meek, Gary K. 1949- International accounting Multinationales Unternehmen International business enterprises Accounting Standards Comparative accounting International Accounting Standards (DE-588)4367663-7 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd Rechnungswesen (DE-588)4048732-5 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd |
| subject_GND | (DE-588)4367663-7 (DE-588)4699643-6 (DE-588)4048732-5 (DE-588)4075092-9 |
| title | International accounting |
| title_auth | International accounting |
| title_exact_search | 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 | Multinationales Unternehmen International business enterprises Accounting Standards Comparative accounting International Accounting Standards (DE-588)4367663-7 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd Rechnungswesen (DE-588)4048732-5 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd |
| topic_facet | Multinationales Unternehmen International business enterprises Accounting Standards Comparative accounting International Accounting Standards International Financial Reporting Standards Rechnungswesen |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=022615884&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT choifrederickds internationalaccounting AT meekgaryk internationalaccounting |