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The Third Edition of International Accounting provides an overview of the broadly defined area of international accounting, but also focuses on the accounting issues related to international business activities and foreign operations. This edition also includes substantially updated coverage of the International Accounting Standards Board (IASB) and International Financial Reporting Standards (IFRS).
The unique benefits of this textbook include its up-to-date coverage of relevant material, extensive numerical examples provided in most chapters, two chapters devoted to the application of International Financial Reporting Standards (IFRS), and coverage of nontraditional but important topics such as strategic accounting issues of multinational companies, international corporate governance, and corporate social responsibility reporting.
|Ch. 1||Introduction to international accounting||1|
|Ch. 2||Worldwide accounting diversity||26|
|Ch. 3||International harmonization of financial reporting||74|
|Ch. 4||International financial reporting standards||117|
|Ch. 5||Comparative accounting||160|
|Ch. 6||Foreign currency transactions and hedging foreign exchange risk||233|
|Ch. 7||Translation of foreign currency financial statements||295|
|Ch. 8||Additional financial reporting issues||341|
|Ch. 9||Analysis of foreign financial statements||385|
|Ch. 10||International taxation||443|
|Ch. 11||International transfer pricing||488|
|Ch. 12||Strategic accounting issues in multinational corporations||521|
|Ch. 13||Comparative international auditing and corporate governance||574|