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International Accounting / Edition 5

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Overview

This concise, comprehensive introduction to international accounting offers a multinational approach to a multinational topic. It is written from an accounting perspective (rather than a legal, socioeconomic, or multinational business perspective) and from a "users" perspective (rather than a "preparer of information" perspective). Features current cases from developed and emerging nations alike; reflects the most recent developments in the field; contains numerous illustrations of financial statements and reports of independent auditors as used in multinational financial reporting practices; and incorporates World Wide Web resources throughout. Covers: Classification and Development; Comparative Financial Accounting Practices; Foreign Currency Translation; Accounting for Changing Prices; Setting and Using International Standards; Financial Reporting and Disclosure; Auditing; Analyzing Foreign Financial Statements; Managerial Accounting; Transfer Pricing and International Taxation; Corporate Financial Innovations A comprehensive, up-to-date reference for Accountants, Financial Managers, Financial Analysts, International Bankers, and lawyers interested in international accounting.
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Product Details

  • ISBN-13: 9780131480971
  • Publisher: Prentice Hall
  • Publication date: 11/11/2004
  • Edition description: Older Edition
  • Edition number: 5
  • Pages: 528
  • Product dimensions: 7.32 (w) x 9.38 (h) x 0.98 (d)

Table of Contents

Preface
Ch. 1 Introduction 1
Ch. 2 Development and Classification 28
Ch. 3 Comparative Accounting I 50
Ch. 4 Comparative Accounting II 97
Ch. 5 Reporting and Disclosure 125
Ch. 6 Foreign Currency Translation 159
Ch. 7 Accounting for Changing Prices 206
Ch. 8 International Accounting Harmonization 248
Ch. 9 International Financial Statement Analysis 289
Ch. 10 Managerial Planning and Control 336
Ch. 11 Financial Risk Management 387
Ch. 12 International Taxation and Transfer Pricing 427
Index 467
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