International accounting and multinational enterprises / Jeffrey S. Arpan, Lee H. Radebaugh.

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