International Accounting
Focus on the essentials of international accounting. \ International Accounting was written with the express purpose of introducing readers to the international dimensions of accounting, financial reporting, and financial control.\ The seventh edition includes extensively updated material throughout the text.\
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Written for upper division undergraduate students and masters candidates, the new edition of this text introduces the practices of accounting that relate to the conduct of multinational enterprises with foreign operations and transactions. The three broad areas of accounting—measurement, disclosure, and auditing—are all discussed. Chapters separately treat such topics as foreign currency translation, international accounting harmonization, international financial statement analysis, managerial planning and control, financial risk management, and international taxation and transfer pricing. The authors have updated the information to take into account the liberalization of national controls on capital flows, foreign exchange, foreign direct investment, and related transactions. Annotation c. Book News, Inc., Portland, OR (booknews.com)
PrefaceCh. 1Introduction1Ch. 2Development and Classification41Ch. 3Comparative Accounting I65Ch. 4Comparative Accounting II118Ch. 5Reporting and Disclosure145Ch. 6Foreign Currency Translation207Ch. 7Accounting for Changing Prices252Ch. 8International Accounting Harmonization291Ch. 9International Financial Statement Analysis344Ch. 10Managerial Planning and Control385Ch. 11Financial Risk Management435Ch. 12International Taxation and Transfer Pricing472Index512
