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International Accounting and Multinational Enterprises

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ISBN-10: 0471652695

ISBN-13: 9780471652694

Edition: 6th 2006 (Revised)

Authors: Lee H. Radebaugh, Sidney J. Gray, Ervin L. Black

List price: $230.95
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Description:

The authors present international accounting within the context of managing multinational enterprises. They focus on how the latest changes in global finance have an impact on accounting, emphasising the importance of cultural differences. It also discusses recent scandals and the resulting legislation.
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Book details

List price: $230.95
Edition: 6th
Copyright year: 2006
Publisher: John Wiley & Sons, Incorporated
Publication date: 1/4/2006
Binding: Hardcover
Pages: 520
Size: 7.00" wide x 10.00" long x 0.75" tall
Weight: 1.936
Language: English

Lee Radebaugh, Ph.D., is the Director of the School of Accountancy and Information Systems and KPMG Professor of Accounting at Brigham Young University. In addition, he is the Executive Director of the BYU Center for International Business Education and Research (CIBER). Professor Radebaugh is co-author of International Business Environments and Operations and International Accounting and Multinational Enterprises, and is the co-author of seven books on Canada-U.S. trade and investment relations. In 1998 he was named the "Outstanding International Educator" of the International Section of the American Accounting Association, and "International Person of the Year" by the World Trade Association of Utah.Sidney J. Gray, Ph.D., is Professor of International Business and Head of the School of International Business in the Faculty of Commerce and Economics at the University of New South Wales. He is also foundation Co-Director of the Australian Centre for International Business(a collaborative venture with the University of Melbourne). Professor gray has published in many leading journals around the world, and is the author/co-author of a number of books, including International Accounting and Multinational Enterprises and Financial Accounting: A Global Approach. In 1994 he as named "Outstanding International Accounting Educator" by the American Accounting Association.

International Accounting and International Business
Introduction
The International Development of the Accounting Discipline
National Differences in Accounting Systems
The Evolution and Significance of International Business
Forms of International Involvement
Environmental Influences on Accounting
Major Development Factors
Accountability and Multinational Enterprises
Accounting Aspects of International Business
The Field of International Accounting
Summary
International Accounting Patterns, Culture and Development
Introduction
Purposes of International Classification
Classification of Accounting and Reporting Systems
Cultural Influences on Accounting Systems
Culture, Societal Values, and Accounting
International Pressures for Accounting Change
Summary
Comparative International Financial Accounting I
Introduction
Anglo-American Accounting
Nordic Accounting
Germanic Accounting
Latin Accounting
Asian Accounting
Summary
Comparative International Financial Accounting II
Introduction
Anglo-American Accounting
Latin Accounting
Asian Accounting
Eastern European Accounting
Summary
International Financial Statement Analysis
Introduction
International Accounting Differences and Financial Statement Analysis
Major Differences in Accounting Principles Around the World
The Impact of U.S.-U.K. Accounting Differences: A Quantitative Analysis
A Global Perspective on Earnings Measurement
A Comparative Global Analysis
International Accounting Differences and the Stock Market
Factors Influencing Measurement Differences
Global Accounting Convergence
Summary
International Transparency and Disclosure
Introduction
The Meaning of Transparency
Disclosure in Corporate Reports
International Disclosure Regulation
Corporate Reporting Trends
Corporate Review Information
Operations Review
Financial Review
Frequency and Timeliness of Reporting
Growing Pressures for Transparency
Summary
International Accounting Standards and Global Convergence
Introduction
Governments
Trade Unions and Employees
Investors
Bankers and Lenders
Accountants and Auditors
The International Harmonization and Disclosure Debate
Summary
International Business Combinations, Goodwill, and Intangibles
Introduction
Consolidated Financial Statements
Funds and Cash Flow Statements
Joint Venture Accounting
Goodwill and Intangibles
Goodwill
Brands, Trademarks, Patents, and Related Intangibles
Research and Development
Summary
International Segment Reporting
Introduction
Users and Uses of Segment Information
The Benefits of Segment Reporting
The Costs of Segment Reporting
International Financial Reporting Standards
Regulations Around the World
Segment Reporting Problems
The Dual-Yardstick Proposal
Summary
Accounting for Foreign Currency
Introduction
Basics In Foreign Exchange
Foreign Currency Transactions
Translation of Foreign Currency Financial Statements
Translation Methodologies: An Overview
International Accounting Standards
Historical Development in the United States
Convergence
Summary
International Accounting for Price Changes
Introduction
Impact of Inflation on the Corporation
Accounting Measurement Alternatives
International Financial Reporting Standards
Comparative National Regulation and Practice
Problems and Prospects
Summary
Corporate Governance and Control of Global Operations
Introduction
Global Strategic Issues
Informal and Subtle Mechanisms
Organizational Structure
Corporate Governance
International Importance of Governance
Studies on International Corporate Governance Practices
Cross National Differences in Corporate Governance
Internal Controls
The Role of Information Technology in MNEs
Firm Strategy, Structure, and the Accounting Function
Summary
Managing Foreign Exchange Exposure
Introduction
Foreign Exchange
Types of Hedging Exposure
Hedging Strategies
Accounting for Foreign Currency Derivatives
Use of Derivatives to Hedge a Net Investment
Disclosure of Derivative Financial Instruments
Summary
International Budgeting and Performance Evaluation
Introduction
The Strategic Control Process
Empirical Studies of Differences in Management Accounting and Control Practices Across Nations
Challenges of Control in the Global Firm
Intracorporate Transfer Pricing
Performance Evaluation Issues
Economic Value Added
The Balanced Scorecard
Summary
International Auditing Issues
Introduction
The Accounting and Auditing Profession
Global Audit Services and the International Auditing Challenge
Audit Challenges: Local Business Practices and Customs
Audit Challenges: Currency, Language, and Law
Audit Challenges: Distance and Organization for Providing Audit Services
Audit Challenges: Audit Impediments from International Diversity, Availability, and Training of Auditors
Global Accounting Firms
Audit Standards
Summary
International Taxation Issues
Introduction
Direct Taxes
Indirect Taxes
The Avoidance of Double Taxation of Foreign Source Income
U.S. Taxation of Foreign Source Income
Tax Effects of Foreign Exchange Gains and Losses
Tax Incentives
Tax Dimensions of Expatriates
Intracorporate Transfer Pricing
Tax Planning in the International Environment
Summary
Name and Company Index
Subject Index