international accounting

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International Accounting

Author : Timothy Doupnik
ISBN : 9780077760298
Genre : Business & Economics
File Size : 70. 8 MB
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International Accounting provides an overview of the broadly defined area of international accounting, but also focuses on the accounting issues related to international business activities and foreign operations. This edition also includes substantially updated coverage of the International Accounting Standards Board (IASB) and International Financial Reporting Standards (IFRS). The unique benefits of this textbook include its up-to-date coverage of relevant material, extensive numerical examples provided in most chapters, two chapters devoted to the application of International Financial Reporting Standards (IFRS), and coverage of nontraditional but important topics such as strategic accounting issues of multinational companies, international corporate governance, and corporate social responsibility reporting.

International Accounting

Author : Timothy S. Doupnik
ISBN : 1259252116
Genre : Business & Economics
File Size : 22. 26 MB
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International Accounting

Author : Peter Walton
ISBN : 1861529341
Genre : Business & Economics
File Size : 64. 60 MB
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The major second edition of International Accounting reflects the rapid move towards international standards over the last five years. International Accounting provides a comprehensive examination of financial accounting practices in all major - and several emerging - industrial nations, including the United States, Australia, Japan, the larger member states of the European Union and Eastern Europe. Each country is analysed by an author who is both a national of the country and an expert in its accounting system. The authors all have a wealth of practical and academic experience. Each country is dealt with in a similar and structured fashion to enable ease of comparison. In addition to the individual country/region studies there are comprehensive chapters dealing with the major conceptual issues such as accounting and auditing in multinational companies, foreign currency translation, international capital markets and financial statement analysis. International Accounting is designed for advanced students of accounting and financial statement analysis at undergraduate, MBA and specialist postgraduate level. The major second edition of International Accounting reflects the rapid move towards international standards over the last five years. International Accounting provides a comprehensive examination of financial accounting practices in all major - and several emerging - industrial nations, including the United States, Australia, Japan, the larger member states of the European Union and Eastern Europe. Each country is analysed by an author who is both a national of the country and an expert in its accounting system. The authors all have a wealth of practical and academic experience. Each country is dealt with in a similar and structured fashion to enable ease of comparison. In addition to the individual country/region studies there are comprehensive chapters dealing with the major conceptual issues such as accounting and auditing in multinational companies, foreign currency translation, international capital markets and financial statement analysis. International Accounting is designed for advanced students of accounting and financial statement analysis at undergraduate, MBA and specialist postgraduate level.

International Accounting Standards

Author : Hennie van Greuning
ISBN : 0821349996
Genre : Business & Economics
File Size : 82. 17 MB
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Now in its second edition, this publication gives readers a broad and basic understanding of the key issues for each International Accounting Standard. It summarizes each standard, providing a quick reference for managers and executives in the private and public sectors who may not have a strong background in accounting. Each chapter also contains a case study that illustrates the practical application of key concepts in a particular standard. This gives the non-technical reader the tools to participate in discussions on the appropriateness or application of a standard in a given situation. The reader can also evaluate the effect that applying a given standard will have on the financial results and position of a division or an entire enterprise.

International Accounting

Author : Shahrokh M. Saudagaran
ISBN : 0808020587
Genre : Business & Economics
File Size : 52. 43 MB
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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.

Aiming For Global Accounting Standards

Author : Kees Camfferman
ISBN : 9780199646319
Genre : Business & Economics
File Size : 80. 59 MB
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From 2001 to 2011, the International Accounting Standards Board (IASB) and its International Financial Reporting Standards (IFRSs), acquired a central position in the practice and regulation of financial reporting around the world. As a unique instance of a private-sector body setting standards with legal force in many jurisdictions, the IASB's rise to prominence has been accompanied by vivid political debates about its governance and accountability. Similarly, the IASB's often innovative attempts to change the face of financial reporting have made it the centre of numerous controversies. This book traces the history of the IASB from its foundation as successor to the International Accounting Standards Committee (IASC), and discusses its operation, changing membership and leadership, the development of its standards, and their reception in jurisdictions around the world. The book gives particular attention to the IASB's relationships with the European Union, the United States, and Japan, as well as to the impact of the financial crisis on the IASB's work. By its in-depth coverage of the history of the IASB, the book provides essential background information that will enrich the perspective of everyone who has to deal with IFRSs or the IASB at a technical or policy-making level.

International Accounting

Author : SHIRIN RATHORE
ISBN : 9788120336735
Genre : Business & Economics
File Size : 48. 58 MB
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The year 2011 will be a milestone in the history of global standard setting, when nearly 150 countries would adopt international standards for financial reporting to be issued by the International Accounting Standards Board (IASB). This extensively revised, fully updated, second edition includes a wide range of topics with a view to examining the increased challenges that will be faced by academicians, accounting and management professionals in the globally converging dynamic environment of accounting standards expected around 2011. The book is primarily intended as a text for postgraduate students of management (MBA) specializing in accounting and finance, postgraduate students of commerce (M.Com), financial studies, and international business (MIB). In addition, this text will be useful for professional courses offered by institutes such as the Institute of Chartered Accountants (ICAI), the Institute of Cost and Works Accountants (ICWAI) and the Institute of Chartered Financial Analysts (ICFAI). Distinctive Features The text is supported by numerous problems and case studies. Comparative financial practices in selected countries are examined. The impact of global convergence of accounting practices on MNCs, accounting and finance professionals and academicians has been dealt with in a separate chapter. The chapter on Business Combinations and Consolidations examines the impact of the revised standard issued in 2007–2008, which dramatically changes the 50-year old method of accounting for mergers. Problems of transfer pricing for tangibles, intangibles, services and cost sharing arrangements have been analyzed in detail. Upcoming issues relating to accounting for financial derivatives, harmful global tax practices such as tax havens, preferential tax regimes and double tax avoidance conventions have been accorded detailed coverage. The knotty problems of foreign currency translations, international financial reporting, foreign exchange risk management, and performance evaluation of multinational firms are treated in separate chapters.

Advances In International Accounting

Author : J. Timothy Sale
ISBN : 9780762313990
Genre : Business & Economics
File Size : 79. 62 MB
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Advances in International Accounting is a refereed, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide. Advances in International Accounting welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies. Advances in International Accounting is now available online at ScienceDirect — full-text online of volumes 14 onwards.

International Accounting

Author : Steve Lawrence
ISBN : 1861522568
Genre : Business & Economics
File Size : 64. 50 MB
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This is an accessible introduction both to financial reporting practices in the world's major trading nations and also to the major technical issues involved in international accounting.

International Accounting Standards Explained

Author : International Accounting Standards Committee
ISBN : 0471720372
Genre : Business & Economics
File Size : 30. 95 MB
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International Accouting Standards Explained is an introduction to IASC and to the requirements of the IAS. It outlines how the standards are used on a daily basis by companies in preparation of their financial statements. It offers a detailed description of the International Accounting Standards Committee and how it is structured. It examines the use of IAS from a practice orientation and looks at the main components of the financial statements, including questions of recognition and measurement of key financial statement items. There is also a discussion of the IASC Framework for the Preparation and Presentation of Financial Statements. The framework provides a foundation for the development of new standards and is used as reference for applying IAS in the absence of detailed application guidance.

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