International accounting and multinational enterprises /
Jeffrey S. Arpan, Lee H. Radebaugh.
- 2nd edition
- New York : Wiley, c1985.
- xiii, 370 p. : ill. ; 24 cm.
Table of Contents CHAPTER 1 AN OVERVIEW OF INTERNATIONAL ACCOUNTING AND INTERNATIONAL BUSINESS The International development of the accounting discipline National differences in accounting systems The evolution and significance of international business Accounting aspects of international business Etc.
CHAPTER 2 ENVIRONMENTAL INFLUENCES ON ACCOUNTING SYSTEMS AND PRACTICES Environmental influences on accounting The environmental analysis applied Comparative disclosure worldwide Harmonization
CHAPTER 3 ACCOUNTING FOR CHANGING PRICES What is inflation Ways to account for inflation The United states The united kingdom The Netherlands Etc.
CHAPTER 4 THE WORLD OF FOREIGN EXCHANGE Basic markets Foreign markets and instruments The international monetary system Forecasting exchange rate movements Etc.
CHAPTER 5 ACCOUNTING IN FOREIGN CURRENCY: TRANSACTIONS AND TRANSLATION Foreign currency transactions Accounting for forward contracts and others hedges Translations of foreign currency financial statements
CHAPTER 6 ADDITIONAL TRANSLATION AND REPORTING ISSUES Statement 52 Issues Non-U.S Translation practices Consolidated financial statements Disclosure of segments
CHAPTER 7 TAXATION AND TRANSFER PRICING Tax system philosophy How to avoid double taxation U.S taxation of foreign source income Transfers pricing
CHAPTER 8 MANAGEMENT ACCOUNTING ISSUES AND PRACTICES Planning Other control devices Costing and pricing Management information system (MIS)
CHAPTER 9 INTERNATIONAL AND EXTERNAL AUDITS WORLDWIDE Internal audit Foreign corrupt practices The external audit Harmonization of auditing standards and practices International auditing firms
CHAPTER 10 ACCOUNTING STANDARDS AND STANDARD-SETTING PROCESS: WITHIN AND AMONG NATIONS Classification and accounting systems Standard-setting process at the national level
Includes Index: p. 365-370
International business enterprises--Accounting. Comparative accounting.