International Accounting and Multinational Enterprises, 5th Edition,9780471319498

International Accounting and Multinational Enterprises, 5th Edition

by ;
Edition: 5th
ISBN13: 9780471319498
ISBN10: 047131949X
Format: Hardcover
Pub. Date: 2001-11-01
Publisher(s): Wiley
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Summary

International accounting has never been so exciting. Not only is the pace of international business, finance, and investment rapidly increasing, but we are also moving closer than ever before toward a convergence of accounting standards worldwide.

Author Biography

Ervin L. Black is an Associate Professor at Brigham Young University. Sidney J. Gray teaches and researches international business strategy, cross-cultural management, and international accounting at the University of Sydney, Australia, where he is a Professor and Head of the School of Business. Lee H. Radebaugh is the KPMG Professor in the School of Accountancy at Brigham Young University.

Table of Contents

International Accounting and International Business
1(18)
Introduction
1(1)
The International Development of the Accounting Discipline
2(3)
National Differences in Accounting Systems
5(1)
The Evolution and Significance of International Business
6(8)
Accounting Aspects of International Business
14(1)
The Field of International Accounting
15(1)
Overview of the Text
16(3)
Accounting Development in the Global Economy
19(16)
Introduction
19(1)
Environmental Influences on Business and Management
19(1)
Environmental Influences on Accounting
20(3)
Major Developmental Factors
23(5)
Accountability and Multinational Enterprises
28(1)
Culture and the Global Environment
29(1)
International Pressures for Accounting Change
30(3)
Summary
33(2)
Comparative International Financial Accounting
35(36)
Introduction
35(1)
Purposes of International Classification
36(1)
Classification of Accounting and Reporting Systems
36(6)
Cultural Influences on Accounting Systems
42(1)
Culture, Societal Values, and Accounting
42(10)
Comparative Accounting Systems
52(1)
Anglo-American Accounting
52(3)
Nordic Accounting
55(2)
Germanic Accounting
57(2)
Latin Accounting
59(3)
Asian Accounting
62(3)
Summary
65(6)
International Financial Statement Analysis
71(33)
Introduction
71(1)
International Accounting Differences and Financial Statement Analysis
72(3)
Major Differences in Accounting Principles Around the World
75(6)
The Impact of U.S.-U.K. Accounting Differences: A Quantitative Analysis
81(4)
A Global Perspective on Earnings Measurement
85(5)
A Comparative Global Analysis
90(1)
International Accounting Differences and the Stock Market
90(1)
Factors Influencing Measurement Differences
91(1)
Global Accounting Harmonization
91(1)
Summary
92(12)
International Transparency and Disclosure
104(26)
Introduction
104(1)
Disclosure in Corporate Reports
105(7)
International Disclosure Regulation
112(4)
Reporting Trends
116(8)
Frequency and Timeliness of Reporting
124(1)
Growing Pressures for Transparency
125(1)
Summary
125(5)
Global Harmonization of Accounting and Reporting
130(32)
Introduction
130(2)
Governments
132(13)
Trade Unions and Employees
145(1)
Investors
146(2)
Bankers and Lenders
148(1)
Accountants and Auditors
149(7)
The International Harmonization and Disclosure Debate
156(2)
Summary
158(4)
International Business Combinations, Goodwill and Intangibles
162(34)
Introduction
163(1)
Consolidated financial Statements
163(7)
Funds and Cash Flow Statements
170(2)
Joint Venture Accounting
172(1)
Goodwill and Intangibles
173(2)
Goodwill
175(6)
Brands, Trademarks, Patents, and Related Intangibles
181(4)
Research and Development
185(3)
Summary
188(8)
International Segment Reporting
196(27)
Users and Uses of Segment Information
197(1)
The Benefits of Segment Reporting
198(1)
The Costs of Segment Reporting
199(1)
International Accounting Standards
200(2)
Regulations Around the World
202(5)
Segment Reporting Problems
207(10)
Summary
217(6)
Foreign Currency Transactions
223(30)
Introduction
223(1)
Foreign Exchange
224(12)
Foreign Currency Transactions
236(11)
Summary
247(6)
Foreign Currency Translation
253(36)
Introduction
253(1)
Key Definitions
254(1)
Translation Methodologies: An Overview
255(2)
International Accounting Standards
257(1)
Historical Development in the United States
258(2)
FASB Statement 52
260(16)
Non-U.S. Translation Practices
276(2)
Use of Derivatives to Hedge a Net Investment
278(1)
Disclosure of Derivative Financial Instruments
279(1)
Summary
279(10)
International Accounting for Price Changes
289(21)
Impact of Inflation on the Corporation
290(1)
Accounting Measurement Alternatives
290(3)
International Accounting Standards
293(2)
Comparative National Regulation and Practice
295(8)
Problems and Prospects
303(1)
Summary
303(7)
International Auditing Issues
310(37)
Introduction
310(1)
The Accounting and Auditing Profession
311(1)
Global Audit Services and the International Auditing Challenge
312(7)
Global Accounting Firms
319(2)
Audit Standards
321(17)
International Harmonization of Audit Standards
338(3)
Summary
341(6)
Management Organization and Control of Global Operations
347(24)
Introduction
347(1)
Organizational Structure
348(4)
Centralization versus Decentralization
352(2)
Firm Structure and the Accounting Function
354(2)
Management Information Systems and the Global Firms
356(3)
Internal Control and the Internal Audit
359(5)
Summary
364(7)
International Budgeting and Performance Evaluation
371(38)
Introduction
371(1)
The Strategic Control Process
372(1)
Empirical Studies of Differences in Management Accounting and Control Practices Accross Nations
372(8)
Challenges of Control in the Global Firm
380(7)
Intra-Corporate Transfer Pricing
387(4)
Costing
391(2)
Quality
393(1)
Performance Evaluation Issues
394(2)
Economic Value Added
396(1)
The Balanced Scorecard
397(3)
Summary
400(9)
International Taxation Issues
409(28)
Introduction
409(1)
Direct Taxes
410(2)
Indirect Taxes
412(1)
The Avoidance of Double Taxation of Foreign Source Income
413(2)
U.S. Taxation of Foreign Sources Income
415(4)
Tax Effects of Foreign Exchange Gains and Losses
419(3)
Tax Incentives
422(1)
Tax Dimensions of Expatriates
423(1)
Intracorporate Transfer Pricing
424(2)
Tax Planning in the International Environment
426(2)
Summary
428(9)
Name and Company Index 437(8)
Subject Index 445

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