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

International Accounting and Multinational Enterprises

• Gebundenes Buch

Produktbeschreibung

From the Sarbanes-Oxley Act to new rules in the IASB, the world of global finance is constantly changing. The sixth edition of this best-selling text follows those changes as it presents international accounting within the context of managing multinational enterprises. While examining the efforts of the IASB to establish a uniform set of accounting standards worldwide and its interface with different national standard setters, the author focuses on international business strategies and how accounting applies to these strategies.

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Make informed decisions in today s dynamic international business environments
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.

Updated and revised to keep pace with these changes, this Sixth Edition of Radebaugh, Gray, and Black s International Accounting and Multinational Enterprises focuses on international business strategies and how accounting applies to these strategies. You ll learn how to use financial and accounting information across borders, and make more informed decisions in an increasingly complex international business environment. The authors also explain the key factors, including cultural differences, that influence accounting standards and practices in different countries, and how those factors impact the harmonization of standards worldwide.

New to This Edition:
New coauthor, Ervin L. Black of Brigham Young University.
Updated coverage on corporate governance, Sarbanes-Oxley, the Public Company Accounting Oversight Board (PCAOB), and how these forces affect U.S.-based multinationals, as well as companies in other countries.
Increased coverage of the efforts of the International Accounting Standards Board (IASB) to establish a uniform set of International Financial Reporting Standards (IRFS) worldwide and its interface with different national standard setters, especially the FASB. Special attention is given to the experience of the European Union and Australia in adopting IFRS in 2005.
A web-based International Accounting Practice Problem, which helps students see how to apply IFRS to a set of transactions.
Brief, user-oriented examples called Strategic Decision Points at the beginning of each chapter.
Expanded end-of-chapter material, including more discussion questions and exercises.
New cases (two per chapter) on the web.
Accounting for foreign exchange is now covered in two chapters. One chapter focuses on accounting issues, and the other chapter, which is new, focuses on foreign exchange risk management.

Produktdetails

• Verlag: Wiley & Sons
• 6. Aufl.
• Seitenzahl: 520
• Erscheinungstermin: 1. Januar 2006
• Englisch
• Abmessung: 261mm x 184mm x 24mm
• Gewicht: 923g
• ISBN-13: 9780471652694
• ISBN-10: 0471652695
• Artikelnr.: 22292665

Autorenporträt

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.

Inhaltsangabe

1. International Accounting and International Business 2. Classification of
Accounting Systems and the Role of Culture 3. Comparative International
Financial Accounting I 4. Comparative International Financial Accounting II
5. International Financial Statement Analysis 6. International Transparency
and Disclosure 7. International Accounting Standards and Global Convergence
8. International Business Combinations, Goodwill and Intangibles 9.
International Segment Reporting 10. Foreign Currency Transactions and
Translation 11. International Accounting for Price Changes 12. Corporate
Governance and Control of Global Operations 13. Foreign Exchange Risk
Management 14. International Budgeting and Performance Evaluation 15.
International Auditing Issues 16. Taxation and Transfer Pricing