Financial Reporting by Multinationals

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Author: Carol A. Adams

ISBN-10: 185898193X

ISBN-13: 9781858981932

Category: Financial Accounting

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AcknowledgementsIntroduction by the editors1A Survey of Research on Financial Reporting in a Transnational Contex32Shortcomings of Japanese Consolidated Financial Statements453International Joint Ventures: A Perspective on Organizational and Accounting Implications of Global Partnering for US Multinationals544Goodwill Accounting in Selected Countries and the Harmonization of International Accounting Standards675Segmental Disclosure Practice: Thirteen Years On976Forecasting Earnings Using Geographical Segment Data: Some UK Evidence1067A Test of the Use of Geographical Segment Disclosures1288Gains from Disaggregation and the Definition of a Segment: A Note on SSAP 251479Accounting for Foreign Operations - 19th Century Contributions to the Accounting Literature15710Foreign Currency Translation Research: Review and Synthesis18311Foreign Currency Translation and FRS 120712Managing Foreign Exchange Rate Economic Exposure21613Inflation, Translation and Conflicts in Statements of Financial Accounting Standards23714A History of Philips' Accounting Policies on the Basis of its Annual Reports25615International Accounting Standard 29: Formulation and Clarification of Income Measurement in Hyperinflationary Economies27716The Relative Informativeness of Accounting Disclosures in Different Countries29717International Differences in GAAP and the Pricing of Earnings33618Financial Disclosure Levels and Foreign Stock Exchange Listing Decisions36619Reconciling National with International Accounting Standards: Lessons from a Study of Finnish Corporate Reports40920International Perceptions of Cost Constraints on Voluntary Information Disclosures: A Comparative Study of U.K. and U.S. Multinationals43321Financial Reporting by Multinational Enterprises: Accounting Policy Choice in a Developing Country46122The Local Value Added Statement: A Reporting Requirement for Multinationals in Developing Host Countries47523The Effect of Disclosure of Foreign Transactions on the Evaluation of a Firm: Evidence From Nigeria48724Accounting for the Environment and Sustainability in Lesser Developed Countries: An Exploratory Note50525The Role of Accounting in Ideological Conflict: Lessons From the South African Divestment Movement518Name Index534

\ BooknewsA collection of articles from 1988-1994 issues of professional journals, discussing financial reporting issues that are unique to international business. Part I provides an overview of aspects of international financial accounting including classification, country specific studies, and harmonization (covered in detail by vols. 1, 2, 3, and 4 of the series). Part II details four accounting techniques of concern to multinationals: group accounts and consolidation, segmental reporting, foreign currency translation, and accounting for inflation. Part III looks at international financial reporting issues such as financial reporting and stock markets, and financial reporting and other users. For accountants. Annotation c. Book News, Inc., Portland, OR (booknews.com)\ \