International Accounting and Transnational Decisions

International Accounting and Transnational Decisions

1st Edition - May 19, 1983

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  • Editor: S. J. Gray
  • eBook ISBN: 9781483135687

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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

Product details

  • No. of pages: 512
  • Language: English
  • Copyright: © Butterworth-Heinemann 1983
  • Published: May 19, 1983
  • Imprint: Butterworth-Heinemann
  • eBook ISBN: 9781483135687

About the Editor

S. J. Gray

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