International accounting
著者
書誌事項
International accounting
Prentice-Hall of India, 2007
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注記
"Eastern Economy Edition" -- Cover
Includes bibliographical references and index
内容説明・目次
内容説明
International Accounting, both as a subject and as a trend, has gained considerable momentum in the recent past. This text, written in sync with the changing accounting practices the world over, provides comprehensive coverage of the core concepts of international accounting and their applications.The text also traces the genesis of international accounting and discusses at length topics like foreign currency translation and financial reporting practices in leading countries such as USA, UK, Canada and Germany.This book is primarily intended as a text for the postgraduate students of management specializing in finance, postgraduate students of financial studies, commerce, and International Business (MIB). In addition, the text can also be profitably used for professional courses like CA and ICWA.It provides a comparative analyses in line with IAS, AS and the US Accounting Standards/GAAP. It features a tabular representation of ideas/concepts for clearer understanding. A large number of worked-out examples are provided in a graded manner to illustrate the concepts. It includes review questions at the end of each chapter. It contains an exhaustive glossary.
目次
- Preface.
- 1. International Accounting: An Overview.
- 2. Foreign Currency Translation.
- 3. Consolidation of Financial Statements.
- 4. Accounting for Price Level Changes.
- 5. Harmonization of Accounting Practices.
- 6. Transfer Pricing.
- 7. Foreign Financial Statement Analysis.
- 8. Segment Reporting.
- 9. Interim Financial Reporting.
- 10. International Taxation. Glossary. Index.
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