International accounting and multinational enterprises
著者
書誌事項
International accounting and multinational enterprises
John Wiley & Sons, [1996], c1997
4th ed
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内容説明・目次
内容説明
This text presents international accounting within the context of managing multinational enterprises (MNE). It focuses on business strategies of MNE's and how accounting applies to these strategies. This approach gives students the opportunity to learn about international accounting from a perspective similar to one they will experience once they graduate. Each accounting issue is analyzed from three perspectives: theoretical issues; major national treatments; and international harmonization efforts.
目次
- PART ONE: International Business and International Accounting
- International Dimensions of Accounting
- International Business and Multinational Strategy
- PART TWO: The International Accounting Environment
- Accounting Systems in the Global Environment
- International Patterns of Accounting Development
- Comparative International Accounting Systems and Practices
- Pressures for International Accounting Harmonization and Disclosure
- Multinational Management Perspectives on Information Disclosure and Regulation
- PART THREE: International Financial Reporting Issues
- International Business Combinations and Consolidations
- International Accounting for Goodwill and Intangibles
- International Segmental Reporting
- Accounting for Price Changes and Inflation
- Foreign Exchange and Accounting for Foreign Currency Transactions
- Translation of Foreign Currency Financial Statements
- PART FOUR: International Financial Analysis
- Comparative International Analysis of Financial Statements
- International Disclosure Trends and Financial Analysis
- PART FIVE: International Management Accounting and Control
- International Taxation
- Management of Control Global Operations
- Managerial Accounting in the Global Environment
- Performance Evaluation of Foreign Operations
- Auditing of Foreign Operations
- PART SIX: The Future of Global Accounting
- Global Accounting Issues into the 21st Century.
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