国际会计与跨国企业 英文版PDF|Epub|txt|kindle电子书版本下载

国际会计与跨国企业 英文版PDF格式电子书版下载

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Chapter 1 International Accounting and International Business1

Introduction1

The International Development of the Accounting Discipline2

National Differences in Accounting Systems5

The Evolution and Significance of International Business6

Accounting Aspects of International Business14

The Field of International Accounting15

Overview of the Text16

Chapter 2 Accounting Development in the Global Economy19

Introduction19

Environmental Influences on Business and Management19

Environmental Influences on Accounting20

Major Developmental Factors23

Accountability and Multinational Enterprises28

Culture and the Global Environment29

International Pressures for Accounting Change30

Summary33

Chapter 3 Comparative International Financial Accounting35

Introduction35

Purposes of International Classification36

Classification of Accounting and Reporting Systems36

Cultural Influences on Accounting Systems42

Culture,Societal Values,and Accounting42

Comparative Accounting Systems52

Anglo-American Accounting52

Nordic Accounting55

Germanic Accounting57

Latin Accounting59

Asian Accounting62

Summary65

Chapter 4 International Financial Statement Analysis71

Introduction71

International Accounting Differences and Financial Statement Analysis72

Major Differences in Accounting Principles Around the World75

The Impact of U.S.-U.K.Accounting Differences: A Quantitative Analysis81

A Global Perspective on Earnings Measurement85

A Comparative Global Analysis90

International Accounting Differences and the Stock Market90

Factors Influencing Measurement Differences91

Global Accounting Harmonization91

Summary92

Chapter 5 International Transparency and Disclosure104

Introduction104

Disclosure in Corporate Reports105

International Disclosure Regulation112

Reporting Trends116

Frequency and Timeliness of Reporting124

Growing Pressures for Transparency125

Summary125

Chapter 6 Global Harmonization of Accounting and Reporting130

Introduction130

Governments132

Trade Unions and Employees145

Investors146

Bankers and Lenders148

Accountants and Auditors149

The International Harmonization and Disclosure Debate156

Summary158

Chapter 7 International Business Combinations,Goodwill and Intangibles162

Introduction163

Consolidated Financial Statements163

Funds and Cash Flow Statements170

Joint Venture Accounting172

Goodwill and Intangibles173

Goodwill175

Brands, Trademarks, Patents, and Related Intangibles181

Research and Development185

Summary188

Chapter 8 International Segment Reporting196

Users and Uses of Segment Information197

The Benefits of Segment Reporting198

The Costs of Segment Reporting199

International Accounting Standards200

Regulations Around the World202

Segment Reporting Problems207

Summary217

Chapter 9 Foreign Currency Transactions223

Introduction223

Foreign Exchange224

Foreign Currency Transactions236

Summary247

Chapter 10 Foreign Currency Translation253

Introduction253

Key Definitions254

Translation Methodologies:An Overview255

International Accounting Standards257

Historical Development in the United States258

FASB Statement 52260

Non-U.S.Translation Practices276

Use of Derivatives to Hedge a Net Investment278

Disclosure of Derivative Financial Instruments279

Summary279

Chapter 11 International Accounting for Price Changes289

Impact of Inflation on the Corporation290

Accounting Measurement Alternatives290

International Accounting Standards293

Comparative National Regulation and Practice295

Problems and Prospects303

Summary303

Chapter 12 International Auditing Issues310

Introduction310

The Accounting and Auditing Profession311

Global Audit Services and the International Auditing Challenge312

Global Accounting Firms319

Audit Standards321

International Harmonization of Audit Standards338

Summary341

Chapter 13 Management Organization and Control of Global Operations347

Introduction347

Organizational Structure348

Centralization versus Decentralization352

Firm Structure and the Accounting Function354

Management Information Systems and the Global Firm356

Internal Control and the Internal Audit359

Summary364

Chapter 14 International Budgeting and Performance Evaluation371

Introduction371

The Strategic Control Process372

Empirical Studies of Differences in Management Accounting and Control Practices Across Nations372

Challenges of Control in the Global Firm380

Intra-Corporate Transfer Pricing387

Costing391

Quality393

Performance Evaluation Issues394

Economic Value Added396

The Balanced Scorecard397

Summary400

Chapter 15 International Taxation Issues409

Introduction409

Direct Taxes410

Indirect Taxes412

The Avoidance of Double Taxation of Foreign Source Income413

U.S.Taxation of Foreign Source Income415

Tax Effects of Foreign Exchange Gains and Losses419

Tax Incentives422

Tax Dimensions of Expatriates423

Intracotporate Transfer Pricing424

Tax Planning in the International Environment426

Summary428

Name and Company Index437

Subject Index445