Transnational Accounting

Author : S. J. Gray
Publisher : Butterworth-Heinemann
Page : 513 pages
File Size : 44,6 Mb
Release : 2014-05-20
Category : Business & Economics
ISBN : 9781483135687

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International Accounting and Transnational Decisions by S. J. Gray Pdf

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.

Author : Dieter Ordelheide
Publisher : Springer
Page : 3322 pages
File Size : 43,7 Mb
Release : 2016-02-17
Category : Business & Economics
ISBN : 9781349132331

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Transnational Accounting by Dieter Ordelheide Pdf

Considerable effort has been made over the last ten years by such institutions as the EU, OECD, UNO and the IASC towards the harmonisation of accounting standards. It is recognised though that uniformity and true compatibility of financial instruments cannot be achieved while accounting operates in individual national economic and legal environments. A knowledge of national accounting standards and practice continues to be indispensable for the analysis of financial statements. Transnational Accounting is a unique comparative study of accounting standards of fourteen major economic powers, plus the regimes of the IASC and EU. Each chapter is standardised for easy comparison and written by a recognised expert in his or her country. The Editor, The Late Dieter Ordelheide, was Professor of Business Economics at the Johann Wolfgang Goethe-Universität, Frankfurt am Main. This groundbreaking work enables the reader to develop a thorough practical understanding of national accounting practices and be fully at home with financial statements in an international context. Each volume includes a detailed reference matrix listing approximately 100 key accounting subjects and their treatment across all regulatory and accounting regimes.

Author : Shahrokh M. Saudagaran
Publisher : CCH
Page : 292 pages
File Size : 54,8 Mb
Release : 2009
Category : Business & Economics
ISBN : 0808020587

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International Accounting by Shahrokh M. Saudagaran Pdf

Author : Sebastian Botzem
Publisher : Edward Elgar Publishing
Page : 233 pages
File Size : 40,8 Mb
Release : 2012-01-01
Category : Law
ISBN : 9781781001066

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The Politics of Accounting Regulation by Sebastian Botzem Pdf

'How and why do transnational regulatory bodies emerge? How do they acquire the authority and confidence to be actors in their own right? These questions preoccupy scholars in many disciplines and Sebastian Botzem's The Politics of Accounting Regulation makes an important contribution to the debates. Focusing on the case of the International Accounting Standards Board over a critical period of its development including the financial crisis Botzem addresses its evolution as an organization which produces accounting standards and whose efforts to be outside politics are inevitably and irredeemably political in nature. This book is essential reading for sociologists, political scientists, accountants and anyone else interested in the organization of global governance.' Michael Power, London School of Economics, UK The financial crisis underlines the relevance of accounting standards as much more than instrumental rules for corporate reporting. This important book outlines the accounting standards that embody societal and professional values and contribute to the distribution of financial benefits that put international harmonization of standards into the limelight. Sebastian Botzem reveals that international standards have emerged after decades of contest and political bargaining which resulted in closely aligned standards, voluntary consultation procedures and a network structure comprising actors mainly stemming from global auditing firms, regulators and international organizations.

Author : Centre on Transnational Corporations (United Nations)
Publisher : Unknown
Page : 116 pages
File Size : 42,8 Mb
Release : 1977
Category : Accounting
ISBN : UIUC:30112057885268

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International Standards of Accounting and Reporting for Transnational Corporations by Centre on Transnational Corporations (United Nations) Pdf

Author : Christopher Nobes
Publisher : Edward Elgar Publishing
Page : 0 pages
File Size : 51,8 Mb
Release : 2010
Category : Accounting
ISBN : 1848448384

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Current Debates in International Accounting by Christopher Nobes Pdf

Presenting a number of topics which are at the heart of current research and debate, Christopher Nobes addresses the international nature of development in accounting, new issues in classification, international financial reporting standards and fair presentation.

Author : J. Zimmermann,J. Werner
Publisher : Springer
Page : 305 pages
File Size : 51,5 Mb
Release : 2013-09-26
Category : Social Science
ISBN : 9781137309280

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Regulating Capitalism? by J. Zimmermann,J. Werner Pdf

By exploring how financial, legal and wider socio-economic systems can accelerate or decelerate the harmonization in financial markets, this book connects issues both of contemporary political science and accounting research.

Author : Lee H. Radebaugh,Sidney J. Gray,Ervin L. Black
Publisher : John Wiley & Sons
Page : 520 pages
File Size : 50,6 Mb
Release : 2006-01-04
Category : Business & Economics
ISBN : 9780471652694

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International Accounting and Multinational Enterprises by Lee H. Radebaugh,Sidney J. Gray,Ervin L. Black Pdf

Make informed decisions in today's dynamic international business environments International accounting has never been so exciting. Not only is the pace of international business, finance, and investment rapidly increasing, but we are also moving closer than ever before toward a convergence of accounting standards worldwide. Updated and revised to keep pace with these changes, this Sixth Edition of Radebaugh, Gray, and Black's International Accounting and Multinational Enterprises focuses on international business strategies and how accounting applies to these strategies. You'll learn how to use financial and accounting information across borders, and make more informed decisions in an increasingly complex international business environment. The authors also explain the key factors, including cultural differences, that influence accounting standards and practices in different countries, and how those factors impact the harmonization of standards worldwide. New to This Edition: * New coauthor, Ervin L. Black of Brigham Young University. * Updated coverage on corporate governance, Sarbanes-Oxley, the Public Company Accounting Oversight Board (PCAOB), and how these forces affect U.S.-based multinationals, as well as companies in other countries. * Increased coverage of the efforts of the International Accounting Standards Board (IASB) to establish a uniform set of International Financial Reporting Standards (IRFS) worldwide and its interface with different national standard setters, especially the FASB. Special attention is given to the experience of the European Union and Australia in adopting IFRS in 2005. * A web-based International Accounting Practice Problem, which helps students see how to apply IFRS to a set of transactions. * Brief, user-oriented examples called Strategic Decision Points at the beginning of each chapter. * Expanded end-of-chapter material, including more discussion questions and exercises. * New cases (two per chapter) on the web. * Accounting for foreign exchange is now covered in two chapters. One chapter focuses on accounting issues, and the other chapter, which is new, focuses on foreign exchange risk management.

Author : Dieter Ordelheide
Publisher : Macmillan Reference USA
Page : 2816 pages
File Size : 52,6 Mb
Release : 2001
Category : Accounting
ISBN : 0333710207

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Transnational Accounting by Dieter Ordelheide Pdf

This completely revised and expanded new edition of an acclaimed resource reflects the enormous changes that have taken place in recent years in international accounting systems. "Transnational Accounting, Second Edition," is the definitive guide to accounting standards in 21 countries and entities throughout the world. Written by a team of leading experts, this authoritative reference source offers easy access to the latest procedures and regulations throughout the world, as well as guidelines for their application in a range of business settings.

Author : Roger Hussey,Audra Ong
Publisher : Business Expert Press
Page : 132 pages
File Size : 53,9 Mb
Release : 2019-11-08
Category : Business & Economics
ISBN : 9781946646873

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A Non-Technical Guide to International Accounting by Roger Hussey,Audra Ong Pdf

Business has become more international and more complex. Whether you are a manager, a student, or someone generally interested in corporate financial information, you want information and you want to understand that information. Companies in all countries are required to generate financial information, if for no other reason than to settle their tax obligations. If you are interested in the larger companies, such as those listed on a stock exchange, they must make financial information public, and the nature and type of that information is strictly regulated. Companies must comply with accounting standards. Many countries use the International Accounting Standards issued by the IFRS Foundation. This is a not-for-profit international organization that has developed a single set of high-quality global accounting standards. These standards can be complex, but this book explains clearly the main requirements.

Author : Mohammad Nurunnabi
Publisher : Emerald Group Publishing
Page : 276 pages
File Size : 42,7 Mb
Release : 2021-08-23
Category : Business & Economics
ISBN : 9781801174428

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International Financial Reporting Standards Implementation by Mohammad Nurunnabi Pdf

Contributions to International Accounting aims to address a vital gap in research by focusing on providing relevant and timely studies on International Financial Reporting Standards implementation for local and international policymakers.

Author : J. Timothy Sale
Publisher : Elsevier
Page : 261 pages
File Size : 40,9 Mb
Release : 2001-08-31
Category : Business & Economics
ISBN : 9780080543963

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Advances in International Accounting by J. Timothy Sale Pdf

This title is a refereed, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide. "Advances in International Accounting" welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies.

Author : Ambrose Chege
Publisher : GRIN Verlag
Page : 34 pages
File Size : 42,9 Mb
Release : 2015-11-23
Category : Business & Economics
ISBN : 9783668092549

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International Accounting. Multinational Corporations and Accounting Diversities by Ambrose Chege Pdf

Research Paper (undergraduate) from the year 2015 in the subject Economics - Finance, , language: English, abstract: Multinational Corporation is organizations that have its offices and different resources in no less than one nation other than its nation of origin. Such organizations have workplaces and/or manufacturing plants in diverse nations and as a rule have a brought together head office where they co-ordinate worldwide administration. There are more than 77,000 multinational organizations on the planet, and their 770,000 remote auxiliaries create roughly 10 percent of worldwide Gross Domestic Product (GDP). A lopsided number of multinational partnerships are headquartered in the triad: the United States, Japan, and the European Union. The biggest organizations on the planet are not as a matter of course the most multinational. Undoubtedly, numerous expansive organizations in the World have no outside operations. As per the United Nations, the two most multinational organizations on the planet in 1998 were Canadian and Irish. Notwithstanding setting up operations abroad, numerous organizations additionally cross-list their shares on stock trades outside of their nation of origin. There are various purposes behind doing this, including obtaining entrance to a bigger pool of capital.

Author : Frederick D. S. Choi,Gerhard G. Mueller
Publisher : Prentice Hall
Page : 632 pages
File Size : 44,8 Mb
Release : 1992
Category : Business & Economics
ISBN : UCSD:31822015628548

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International Accounting by Frederick D. S. Choi,Gerhard G. Mueller Pdf

This introduction to International Accounting is written from an accounting perspective rather than a legal, socioeconomic, or multinational business perspective.

Author : United Nations Conference on Trade and Development (UNCTAD)
Publisher : United Nations
Page : 60 pages
File Size : 51,7 Mb
Release : 2017-10-31
Category : Political Science
ISBN : 9789210609265

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International Accounting and Reporting Issues by United Nations Conference on Trade and Development (UNCTAD) Pdf

The International Accounting and Reporting Issues Review presents country case studies on the interrelated topics of compliance monitoring and enforcement mechanisms in relation to corporate reporting, auditing and regulation of professional accountants within the context of achieving high-quality corporate reporting. These case studies are continuations of similar studies that have already been published previously.