International Accounting A User Perspective ( Fourth Edition )

ISBN-10: 0808036874
ISBN-13: 9780808036876
Edition: N/A
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Description: As business and capital markets continue to grow more global, the need for cross-border financial information has correspondingly increased. And, as IFRS gets closer to becoming a reality in the United States, international accounting has been  More...

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Book details

List price: $110.00
Publisher: Wolters Kluwer Tax & Accounting
Publication date: 6/16/2013
Binding: Paperback
Size: 7.00" wide x 9.75" long x 0.75" tall
Weight: 2.750
Language: English

As business and capital markets continue to grow more global, the need for cross-border financial information has correspondingly increased. And, as IFRS gets closer to becoming a reality in the United States, international accounting has been brought to the forefront in both the academic and the practitioner markets. International Accounting: A User Perspective is designed to provide an understanding of international accounting issues to current and future business managers. With the problems exposed in the quality of financial reporting in many countries, a solid understanding of international accounting issues is an important part of the portfolio of skills that managers in medium and large enterprises must possess.

Financial Reporting in The Global Arena
Introduction
Interaction Between Accounting and Its Environment
Nature of Capital Markets
Type of Reporting Regime
Size and Complexity of Business Entities
Type of Legal System
Level of Enforcement of Regulations
Rate of Inflation
Political and Economic Ties
Stature of the Accounting Profession
Existence of a Conceptual Framework
Quality of Accounting Education
Diverse Roles of Accounting in Countries
Policy Choices in Accounting
Effects of Diversity on Capital Markets
Classification of Financial Accounting and Reporting Systems
Review of Selected Classification Studies
Major Challenges Facing Accounting Globally
Global Convergence
Quality of Financial Reporting in Developed and Emerging Economies
Social Responsibilty Reporting
Financial Reporting in the High Technology Era
Summary
Questions
Exercises
Cases
References
Test Prepper Questions
The Move to International Financial Reporting Standards
Introduction
Rationale for Harmonization
Pressures for Harmonization
Investors
Multinational Companies
Regulators
The Securities Industry and Stock Exchanges
Emerging Economies
Obstacles to Harmonization
Measuring Harmonization
Supra-national Organizations Engaged in Accounting Harmonization
International Accounting Standards Committee
International Accounting Standards Board
International Federation of Accountants
International Organization of Securities Commissions
United Nations
Organization for Economic Cooperation and Development
Other Harmonization Efforts
Bilateral or Mutual Agreements
World-Class Issuer
The IASC/IOSCO Initiative
Transition to IFRS in the US
Evidence on Harmonization
Global
Regional
Summary
Questions
Exercises
Cases
References
Test Prepper Questions
Accounting for Currency Exchange Rate Changes
Introduction
Overview of Foreign Currency Markets and Exchange Rates
Foreign Exchange Exposure
Accounting for Exchange Rate Fluctuations
Foreign Currency Transaction Versus Translation
Translation Methods
Foreign Currency Translation in the United States
FASB Statement No. 8 (SFAS No. 8)
FASB Statement No. 52 (SFAS No. 52)
SFAS No. 52 and the Functional Currency Concept
SFAS No. 52 Translation in Highly Inflationary Economies
SFAS No. 133-Accounting for Derivatives and Hedging Activities
SFAS No. 161-Disclosures About Derivative Instruments and Hedging Activities
The International Accounting Standard on Foreign Currency Translation
Summary
Questions
Exercises
Cases
References
Test Prepper Questions
Selected Financial Reporting and Disclosure Issues in the Global Context
Introduction
Accounting for Changing Prices
Inflation-Adjusted Accounting Models
General Price Level Adjusted (GPU) Model
Current Cost-Adjusted (CCA) Model
Accounting for Intangible Assets
Goodwill
Brands, Patents, and Trademarks
Research and Development
Geographic Segment Reporting
Research Evidence on Geographic Segment Reporting
Developments in Geographic Segment Reporting
Environmental and Social Reporting
Environmental Disclosures
Employee Disclosures
Global Reporting Initiative (GRI)
Survey of Corporate Responsibility Reporting
Value-added Statement
Summary
Questions
Exercises
Cases
References
Test Prepper Questions
Using Corporate Financial Reports Across Borders
Introduction
Corporate Responses to Foreign Users of Financial Statements
Coping With Transnational Financial Reporting
Preparer Response to Transnational Financial Reporting
User Response to Transnational Financial Reporting
International Financial Statement Analysis
Depreciation and Revaluation of Long-lived Assets
Goodwill
Foreign Exchange
Pension and Other Post-employment Benefits
Consolidation and Group Reporting
Taxation
Additional Issues in International Financial Statement Analysis
Availability of Data
Reliability of Data
Timeliness of Data
Language, Terminology, and Format
Summary
Questions
Exercises
Cases
References
Test Prepper Questions
Financial Reporting in Emerging Capital Markets
Introduction
The Nature and Importance of Emerging Capital Markets
The Role of Financial Reporting in Emerging Capital Markets
Characteristics of Financial Reporting in Emerging Capital Markets
Availability
Reliability
Comparability
Financial Reporting Policy Issues in Emerging Capital Markets
Information Availability
Strengthening Enforcement Capability
Convergence of Accounting Standards
Caveats Based on Recent Developments
Accounting in Selected Emerging Capital Markets
Mexico
People's Republic of China (PRC)
Summary
Questions
Exercises
Cases
References
Test Prepper Questions
Managerial Issues In International Accounting
Introduction
Budgeting and Performance Evaluation
Using Appropriate Performance Measures
Using Appropriate Currencies
Transfer Pricing Policies
Other Considerations
Distinguishing Between Manager Performance and Subsidiary Performance
Some Comparative Evidence on Budgets and Performance Evaluation Systems
Global Risk Management
Multinational Capital Budgeting
Managing Foreign Exchange Risk
Transfer Pricing
Major Constituents Affected by Transfer Pricing Choices
Internal Constituents
External Constituents
Transfer Pricing Methods
Advance Pricing Agreements
Research Evidence on Determinants of International Transfer Pricing Methods
A Transfer Pricing Illustration
Information Technology
Complexities Involving IT Systems for MNCs
Global IT Challenges and Strategies
Ethics and Culture
Summary
Questions
Exercises
Cases
References
Test Prepper Questions
Appendices
List of Abbreviations
Directory of Relevant Web Sites
Subject Index

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