Secure CheckoutPersonal information is secured with SSL technology.
Free ShippingFree global shipping
No minimum order.
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.
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
11 Concepts of Consolidation in the EEC
12 International Accounting Compromises: The Case of Consolidation Accounting
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?
17 A Comparison of Various International Proposals on Inflation Accounting: A Practitioner's View
18 Accounting for the Effects of Changing Prices
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
25 American Taxation of Multinational Firms
26 Imputation Systems of Corporation Tax within the EEC
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
- No. of pages:
- © Butterworth-Heinemann 1983
- 19th May 1983
- eBook ISBN:
Elsevier.com visitor survey
We are always looking for ways to improve customer experience on Elsevier.com.
We would like to ask you for a moment of your time to fill in a short questionnaire, at the end of your visit.
If you decide to participate, a new browser tab will open so you can complete the survey after you have completed your visit to this website.
Thanks in advance for your time.