Financial reporting by multinationals
著者
書誌事項
Financial reporting by multinationals
（The library of international accounting / series editor, Christopher W. Nobes, v. 5）（An Elgar reference collection）
E. Elgar, c1996
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
Financial Reporting by Multinationals is concerned with financial reporting issues resulting from the growth and spread of multinational corporations. The book consists of up to date readings from a broad range of international journals which look at, and evaluate, the financial accounting techniques adopted in different parts of the world for dealing with issues such as group accounting, segmental reporting, foreign currency translation and inflation accounting. It also includes articles concerned with financial reporting issues resulting from the globalization of world stock markets from a corporate, investor and stock market perspective. The final section considers issues for other users of multinational financial reports such as host governments and employees.
目次
Contents: Acknowledgements Introduction Part I: Financial Reporting Overview Part II: International Financial Accounting Techniques A. Accounting for Groups B. Segmental Reporting C. Foreign Currency Translation D. Inflation Accounting Part III: International Financial Reporting Issues A. Financial Reporting and Stock Markets B. Financial Reporting and Other Users Name Index
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