Financial Accounting

Financial Accounting PDF

Author: David Alexander

Publisher:

Published: 2013

Total Pages: 0

ISBN-13: 9780273773436

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Financial Accounting is the ideal introductory book to anyone with little prior knowledge or new to this subject area. Its clear writing style and unique international focus builds on the success of the previous editions. This fully updated text uses the International Financial Reporting Standards (IFRS) as its framework to explain key concepts and practices while linking them with contemporary and real world examples from Europe, US and beyond. 'A hugely enjoyable and informative book with an international focus' Eleimon Gonis, University of the West of England, Bristol 'This book will be welcomed by students and academics alike. The text is easy to read and well laid out, the case studies are very helpful, and it is supplemented by a good range of quality supporting material' Christopher Coles, Department of Accounting and Finance, University of Glasgow What's new! Updated to be fully compliant with International Financial Reporting Standards (IFRS) New coverage on ethics and corporate social accounting, creative accounting and groups as reporting entities Expanded discussion of revenue recognition and Islamic accounting and finance Numerous examples taken from European Union (EU) and the wider European Economic Area (EEA), showing the rules and practices of particular European countries or companies New end-of-chapter practice questions with guided solutions The text is ideal for undergraduates and MBA students worldwide, taking a first course in financial accounting. Visit www.pearsoned.co.uk/alexander to find valuable online resources for both students and lecturers, including links to relevant websites, additional practice questions, an instructor's manual and full set of power point slides. David Alexander is Professor Emeritus of Accounting at the University of Birmingham Business School, England. Christopher Nobes is Professor of Accounting at Royal Holloway, University of London, England. He is also Professor at the University of Sydney, and Adjunct Professor at the Norwegian Business School. From 1993 to 2001 he was a member of the board of the International Accounting Standards Committee.

International Accounting and Transnational Decisions

International Accounting and Transnational Decisions PDF

Author: S. J. Gray

Publisher: Butterworth-Heinemann

Published: 2014-05-20

Total Pages: 513

ISBN-13: 1483135683

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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.

International Accounting and Multinational Enterprises

International Accounting and Multinational Enterprises PDF

Author: Lee H. Radebaugh

Publisher: John Wiley & Sons

Published: 2006-01-04

Total Pages: 520

ISBN-13: 0471652695

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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.

International Accounting

International Accounting PDF

Author: Frederick D. S. Choi

Publisher: Prentice Hall

Published: 1992

Total Pages: 632

ISBN-13:

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

International Accounting and Multinational Enterprises

International Accounting and Multinational Enterprises PDF

Author: Jeffrey S. Arpan

Publisher: John Wiley & Sons

Published: 1985

Total Pages: 392

ISBN-13:

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Designed for students, this text identifies unique accounting problems faced by multinational firms. It provides a comparative study of such topics as inflation, foreign currency translation, and auditing by examining the problems not only from the perspective of U S firms, but also from the perspective of other countries. Each chapter closes with a set of study questions, exercises and at least one case to challenge students and promote good classroom discussion.

Fundamentals of International Financial Accounting and Reporting

Fundamentals of International Financial Accounting and Reporting PDF

Author: Roger Hussey

Publisher: World Scientific

Published: 2010

Total Pages: 392

ISBN-13: 9814280232

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This unique book is not written from a specific national perspective, but adopts an international approach throughout. It treats the topic of International Financial Accounting and Reporting as a subject in its own right and not as an alternative or an extension to the existing domestic regulatory framework.The book begins with an introduction to accounting and financial reporting, followed by a description of the development of international standards and the present structure, role and operations of the International Accounting Standards Board.While a major part of the book is devoted to a discussion on individual IFRS (International Financial Reporting Standards), it also discusses income statements, balance sheets and cash flow statements. These financial statements are examined in the context of International Financial Reporting regulations and students are introduced to the main IFRS relating to those statements. Subsequent chapters examine individually, the more complex standards.A complimentary copy of the Instructor's Manual and the PowerPoint presentations of the text materials are available for all instructors who adopt this book as a course text. Please send your request to [email protected].

International Financial Reporting Standards Desk Reference

International Financial Reporting Standards Desk Reference PDF

Author: Roger Hussey

Publisher: John Wiley & Sons

Published: 2005-04-20

Total Pages: 398

ISBN-13: 047171450X

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"This book is written by authors who clearly understand the challenges facing all who seek to understand and apply international standards. I recommend it to you." —From the Foreword by Sir David Tweedie Chair of the International Accounting Standards Board In this defining resource, authors Roger Hussey and Audra Ong have compiled everything accountants, executives, and organizations in different countries need to reach agreement on accounting rules and standards. International Financial Reporting Standards Desk Reference includes a background on how the movement toward a common language for international accounting evolved to its present state, summarizes existing standards highlighting the key issues covered, and captures those terms and phrases that are fundamental to an understanding of the common language of global business. Written to help readers fully comprehend this global language, International Financial Reporting Standards Desk Reference includes: An overview of the International Accounting Standards (IAS) and Inter-national Financial Reporting Standards (IFRS) and their impact A dictionary of words and phrases used in the international business world, with a strong emphasis on terms used by the International Accounting Standards Board History of the International Accounting Standards Board: how it was formed, its structure, and the way it operates Insights on future trends of the International Accounting Standards Board

International Accounting. Multinational Corporations and Accounting Diversities

International Accounting. Multinational Corporations and Accounting Diversities PDF

Author: Ambrose Chege

Publisher: GRIN Verlag

Published: 2015-11-23

Total Pages: 34

ISBN-13: 3668092540

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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.