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Author: Haroldene Wunder
Publisher:
ISBN:
Category :
Languages : en
Pages : 46
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Book Description
This research describes the status of harmonization of international business and financial reporting. First, it identifies and addresses the issues that have historically represented obstacles to harmonization (i.e., differences in political economy, culture, legal systems, stage of economic development, reporting practices (i.e., micro-based versus macro-uniform financial reporting practices), and emotional resistance to change). Second, the research describes how multinational enterprises' (MNEs) need for access to international capital markets now dominates and propels the momentum toward international financial reporting standards, as demonstrated by the European Union's (EU)January 1, 2005, adoption of IASB standards. Finally, the research demonstrates that total convergence of international financial reporting standards is years away by describing the 100+ existing differences between IASB's international standards (IAS/IFRS) and U. S. generally accepted accounting principles (GAAP).
Author: Haroldene Wunder
Publisher:
ISBN:
Category :
Languages : en
Pages : 46
Get Book Here
Book Description
This research describes the status of harmonization of international business and financial reporting. First, it identifies and addresses the issues that have historically represented obstacles to harmonization (i.e., differences in political economy, culture, legal systems, stage of economic development, reporting practices (i.e., micro-based versus macro-uniform financial reporting practices), and emotional resistance to change). Second, the research describes how multinational enterprises' (MNEs) need for access to international capital markets now dominates and propels the momentum toward international financial reporting standards, as demonstrated by the European Union's (EU)January 1, 2005, adoption of IASB standards. Finally, the research demonstrates that total convergence of international financial reporting standards is years away by describing the 100+ existing differences between IASB's international standards (IAS/IFRS) and U. S. generally accepted accounting principles (GAAP).
Author: Lee H. Radebaugh
Publisher: John Wiley & Sons
ISBN: 0471652695
Category : Business & Economics
Languages : en
Pages : 520
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Book Description
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.
Author: J. Beke
Publisher: Springer
ISBN: 1137374349
Category : Political Science
Languages : en
Pages : 186
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Book Description
International Accounting Harmonization analyzes the differences between national accounting rules and international accounting methods, showing that when firms adopt international accounting standards they achieve significantly higher positive coefficients compared with firms that only take on local accounting strategies.
Author: Organisation for Economic Co-operation and Development
Publisher: Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Centre
ISBN:
Category : Business & Economics
Languages : en
Pages : 160
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Book Description
The main features of standard-setting; Promoting international harmonization of accounting standards the role of intergovernmental organisations; Institution and substantive problems for harmonization ...
Author: Christian Höchemer
Publisher: GRIN Verlag
ISBN: 3656078106
Category : Business & Economics
Languages : en
Pages : 85
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Book Description
Research Paper (undergraduate) from the year 2010 in the subject Business economics - Accounting and Taxes, grade: 1,0, University of Applied Sciences Regensburg (Betriebswirtschaft), course: Internationale Rechnungslegung (International Accounting), language: English, abstract: Globalization continues, even in international reporting. There are many efforts for an international harmonization of financial reporting, even at capital markets of the United States of America. The globalization requires transparent accounting and reporting standards for an efficient market transfer of goods and services. And there has been still reached nearly a harmonization of consolidated financial statements of capital market oriented companies through IFRS. But does also German small and mediumsize enterprises (SMEs) require the same harmonization for its daily business or does there are more drawbacks as advantages for them?
Author: S. J. Gray
Publisher: Butterworth-Heinemann
ISBN: 1483135683
Category : Business & Economics
Languages : en
Pages : 513
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Book Description
International Accounting and Transnational Decisions explores a wide range of significant international accounting issues with special reference to the comparative development of national systems of accounting, international accounting standards, transnational financial reporting issues and financial planning and control in the multinational corporation. The book is organized into five parts. Part I discusses the international dimensions of accounting including both the financial reporting and managerial decision-making perspectives. The second part is concerned with the comparative international aspects of accounting. The Part III presents developments and questions relating to international accounting standards. The fourth part considers a number of selected transnational financial reporting issues of concern both to managers and financial statement users. The last part takes a managerial perspective in its coverage of important problems of transnational financial decision making and control. Accountants and students of accounting will find the book useful.
Author: Jenő Beke
Publisher:
ISBN: 9781909287839
Category : Accounting
Languages : en
Pages : 192
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Book Description
Author: S. J. Gray
Publisher: Taylor & Francis
ISBN: 9780415715294
Category : Business & Economics
Languages : en
Pages : 472
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Book Description
The 43 papers in this collection, originally published from 1972 to 1987 delve into accounting, observing and exploring its functioning. They construct a basis for interrogating it in use and indeed they attempt to account for accounting. The author seeks to understand accounting, to appreciate what it is, what it does and how it does it, examining it from without rather than from within.
Author: Wenqing Qi
Publisher:
ISBN:
Category : Comparative accounting
Languages : en
Pages :
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Book Description
Author: Lee H. Radebaugh
Publisher: Wiley-VCH
ISBN:
Category : Business & Economics
Languages : en
Pages : 490
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Book Description
The authors present international accounting within the context of managing multinational enterprises. The book focuses on how accounting applies to global strategies and identifies the key accounting issues that influence decision making.
