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Accounting: An International Perspective / Edition 4

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Overview

As more and more companies adopt a global focus, information - especially accounting information - becomes an ever more critical resource, supporting business alliances and strategic partnerships among multinational companies all over the world. Accountants who learn the international aspects of their field have the edge in today's expanding marketplace. Accounting: An International Perspective gives busy accountants, attorneys, and business executives the general, nontechnical overview of international accounting they need to interpret information and make informed decisions. This helpful guide covers the key issues of international accounting including similarities and differences in accounting systems around the world, so accountants can communicate knowledgeably; optimal forms of reporting to various user groups around the world, to help make international financial and merger markets more effective; and international financial statement analysis, to bridge the cultural and business diversity now reflected in transnational financial reporting. Based on extensive research and practical applications, this quick resource is thorough yet to-the-point, specifically designed for those who need an authoritative guide to the basic issues and principles of international accounting. From fundamental differences in countries' legal systems (which most often determine how similar various accounting practices tend to be) to disclosure trends (including some innovative disclosures coming from Europe), Accounting: An International Perspective introduces accountants to the most prominent topics in the field today. This is the ideal way to prepare for an increasingly global economy - one in which the proper use of accounting information will play a vital role.

The role of accounting in an increasingly global business environment is taking on new dimensions, as the open exchange of information--particularly accounting information--becomes more crucial than ever to multinational corporations and those working in global markets. Accountants familiar with the international aspects of their field have the edge in today's marketplace. Gives accountants, attorneys, and business executives the general, nontechnical overview of international accounting.

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Product Details

  • ISBN-13: 9780256170825
  • Publisher: McGraw-Hill Higher Education
  • Publication date: 1/1/1996
  • Series: McGraw-Hill Series in Undergraduate Accounting
  • Edition description: Older Edition
  • Edition number: 4
  • Pages: 215
  • Product dimensions: 6.03 (w) x 9.03 (h) x 0.74 (d)

Table of Contents

Ch. 1 An International Perspective on Financial Accounting 1
Ch. 2 Diversity in Financial Accounting Practices 17
Ch. 3 Harmonization of Financial Accounting Diversity 35
Ch. 4 Financial Reporting in the International Environment 52
Ch. 5 Disclosure Practices around the World 69
Ch. 6 Multinational Consolidations and Foreign Currency Translation 92
Ch. 7 International Financial Statement Analysis 108
Ch. 8 Accounting Information Systems for Multinational Corporations 124
Ch. 9 Strategic Planning and Control in the International Environment 137
Ch. 10 Performance Evaluation in Multinational Corporations 150
Ch. 11 Multinational Transfer Pricing and International Taxation 166
Ch. 12 Emerging Issues in International Accounting 181
Index 195
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