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International Accounting and Transnational Decisions
- 1st Edition - May 20, 2014
- Editor: S. J. Gray
- Language: English
- eBook ISBN:9 7 8 - 1 - 4 8 3 1 - 3 5 6 8 - 7
International Accounting and Transnational Decisions explores a wide range of significant international accounting issues with special reference to the comparative development of… Read more
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Request a sales quoteInternational Accounting and Transnational Decisions explores a wide range of significant international accounting issues with special reference to the comparative development of national systems of accounting, international accounting standards, transnational financial reporting issues and financial planning and control in the multinational corporation. The book is organized into five parts. Part I discusses the international dimensions of accounting including both the financial reporting and managerial decision-making perspectives. The second part is concerned with the comparative international aspects of accounting. The Part III presents developments and questions relating to international accounting standards. The fourth part considers a number of selected transnational financial reporting issues of concern both to managers and financial statement users. The last part takes a managerial perspective in its coverage of important problems of transnational financial decision making and control. Accountants and students of accounting will find the book useful.
IntroductionPart I: The International Dimensions of Accounting 1 Some International Aspects of Accounting 2 Multinational Challenges for Managerial AccountantsPart II: Comparative International Accounting 3 Environmental Factors Influencing the Development of Accounting Objectives, Standards and Practices in Peru 4 Accounting Principles Generally Accepted in the United States Versus those Generally Accepted Elsewhere 5 The Impact of Disclosure and Measurement Practices on International Accounting Classifications 6 The Impact of International Accounting Differences from a Security-Analysis Perspective: Some European EvidencePart III: International Accounting Standards 7 Harmonization of Accounting within the European Communities: The Fourth Directive on Company Law 8 Standardized Accountancy and Economic Development 9 The International Harmonization of Accounting: A Cultural Dimension 10 Accounting Standards and Multinational CorporationsPart IV: Transnational Financial Reporting Issues Group Accounting 11 Concepts of Consolidation in the EEC 12 International Accounting Compromises: The Case of Consolidation Accounting Segmental Reporting 13 Segment Reporting and the EEC Multinationals 14 Segmental Disclosures by Multibusiness Multinational Companies: A Proposal Foreign Currency Accounting 15 A Review of the Translation Debate 16 Price-Level Adjustments and Foreign Currency Translation: Are they Compatible? Inflation Accounting 17 A Comparison of Various International Proposals on Inflation Accounting: A Practitioner's View 18 Accounting for the Effects of Changing Prices Social Reporting 19 Employees and the Corporate Social Report: The Dutch Case 20 Management Audit and Social Indicators: The MNC through the Glasses of the LDCPart V: Transnational Financial Decisions and Control Foreign Investment Decisions 21 A Synthesis of Foreign Direct Investment Theories and Theories of the Multinational Firm Capital Budgeting and Long-Term Financing 22 Capital Budgeting for the Multinational Corporation 23 Financial Structure and Cost of Capital in the Multinational Corporation Foreign Exchange Risk Management 24 Management of Foreign Exchange Risk: A Review Article International Taxation 25 American Taxation of Multinational Firms 26 Imputation Systems of Corporation Tax within the EEC Transfer Pricing 27 Transfer Pricing by Multinational Manufacturing Firms 28 Transfer Pricing Decisions in US Multinational Corporations Performance Evaluation and Control Systems 29 Evaluation and Control of Foreign Operations 30 Currency Changes and Management Control: Resolving the Centralization/Decentralization DilemmaIndex
- No. of pages: 512
- Language: English
- Edition: 1
- Published: May 20, 2014
- Imprint: Butterworth-Heinemann
- eBook ISBN: 9781483135687
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