International Accounting and Transnational Decisions - 1st Edition - ISBN: 9780408108416, 9781483135687

International Accounting and Transnational Decisions

1st Edition

Editors: S. J. Gray
eBook ISBN: 9781483135687
Imprint: Butterworth-Heinemann
Published Date: 1st January 1983
Page Count: 512
Tax/VAT will be calculated at check-out Price includes VAT (GST)
30% off
30% off
30% off
30% off
30% off
20% off
20% off
30% off
30% off
30% off
30% off
30% off
20% off
20% off
30% off
30% off
30% off
30% off
30% off
20% off
20% off
93.95
65.77
65.77
65.77
65.77
65.77
75.16
75.16
56.99
39.89
39.89
39.89
39.89
39.89
45.59
45.59
70.95
49.66
49.66
49.66
49.66
49.66
56.76
56.76
Unavailable
Price includes VAT (GST)
× DRM-Free

Easy - Download and start reading immediately. There’s no activation process to access eBooks; all eBooks are fully searchable, and enabled for copying, pasting, and printing.

Flexible - Read on multiple operating systems and devices. Easily read eBooks on smart phones, computers, or any eBook readers, including Kindle.

Open - Buy once, receive and download all available eBook formats, including PDF, EPUB, and Mobi (for Kindle).

Institutional Access

Secure Checkout

Personal information is secured with SSL technology.

Free Shipping

Free global shipping
No minimum order.

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.

Table of Contents


Introduction

Part I: The International Dimensions of Accounting

1 Some International Aspects of Accounting

2 Multinational Challenges for Managerial Accountants

Part II: Comparative International Accounting

3 Environmental Factors Influencing the Development of Accounting Objectives, Standards and Practices in Peru

4 Accounting Principles Generally Accepted in the United States Versus those Generally Accepted Elsewhere

5 The Impact of Disclosure and Measurement Practices on International Accounting Classifications

6 The Impact of International Accounting Differences from a Security-Analysis Perspective: Some European Evidence

Part III: International Accounting Standards

7 Harmonization of Accounting within the European Communities: The Fourth Directive on Company Law

8 Standardized Accountancy and Economic Development

9 The International Harmonization of Accounting: A Cultural Dimension

10 Accounting Standards and Multinational Corporations

Part IV: Transnational Financial Reporting Issues

Group Accounting

11 Concepts of Consolidation in the EEC

12 International Accounting Compromises: The Case of Consolidation Accounting

Segmental Reporting

13 Segment Reporting and the EEC Multinationals

14 Segmental Disclosures by Multibusiness Multinational Companies: A Proposal

Foreign Currency Accounting

15 A Review of the Translation Debate

16 Price-Level Adjustments and Foreign Currency Translation: Are they Compatible?

Inflation Accounting

17 A Comparison of Various International Proposals on Inflation Accounting: A Practitioner's View

18 Accounting for the Effects of Changing Prices

Social Reporting

19 Employees and the Corporate Social Report: The Dutch Case

20 Management Audit and Social Indicators: The MNC through the Glasses of the LDC

Part V: Transnational Financial Decisions and Control

Foreign Investment Decisions

21 A Synthesis of Foreign Direct Investment Theories and Theories of the Multinational Firm

Capital Budgeting and Long-Term Financing

22 Capital Budgeting for the Multinational Corporation

23 Financial Structure and Cost of Capital in the Multinational Corporation

Foreign Exchange Risk Management

24 Management of Foreign Exchange Risk: A Review Article

International Taxation

25 American Taxation of Multinational Firms

26 Imputation Systems of Corporation Tax within the EEC

Transfer Pricing

27 Transfer Pricing by Multinational Manufacturing Firms

28 Transfer Pricing Decisions in US Multinational Corporations

Performance Evaluation and Control Systems

29 Evaluation and Control of Foreign Operations

30 Currency Changes and Management Control: Resolving the Centralization/Decentralization Dilemma

Index

Details

No. of pages:
512
Language:
English
Copyright:
© Butterworth-Heinemann 1983
Published:
Imprint:
Butterworth-Heinemann
eBook ISBN:
9781483135687

About the Editor

S. J. Gray