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Cover Art
PRINTED BOOKS
Author Saudagaran, Shahrokh M., 1956-

Title International accounting : a user perspective / Shahrokh M. Saudagaran.

Published Cincinnati, Ohio : South-Western College Pub., [2001]
©2001

Copies

Location Call No. Status
 UniM Bund  657 SAUD {Bund81 20190820}    AVAILABLE
Physical description xii, 228 pages : illustrations ; 26 cm
Bibliography Includes bibliographical references and index.
Contents Chapter 1 Financial Reporting in The Global Area 1 -- Interaction Between Accounting and Its Environment 3 -- Diverse Roles of Accounting in Countries 11 -- Effects of Diversity on Capital Markets 17 -- Classification of Financial Accounting and Reporting Systems 20 -- Major Challenges Facing Accounting Globally 23 -- Chapter 2 Harmonizing Financial Reporting Standards Globally 31 -- Rationale for Harmonization 32 -- Pressures for Harmonization 33 -- Obstacles to Harmonization 36 -- Measuring Harmonization 37 -- Supranational Organizations Engaged in Accounting Harmonization 38 -- Harmonization Scenarios 42 -- Current Evidence on Harmonization 45 -- Chapter 3 Accounting for Currency Exchange Rate Changes 59 -- Overview of Foreign Currency Markets and Exchange Rates 60 -- Foreign Exchange Exposure 62 -- Accounting for Exchange Rate Fluctuations 63 -- Foreign Currency Translation in the United States 69 -- International Accounting Standard on Foreign Currency Translation 78 -- Accounting Issues Related to the Euro 79 -- Chapter 4 Selected Financial Reporting and Disclosure Issues in the Global Context 87 -- Accounting for Changing Prices 88 -- Accounting for Goodwill and Intangible Assets 97 -- Geographic Segment Reporting 102 -- Environmental and Social Disclosures 108 -- Chapter 5 Using Corporate Financial Reports Across Borders 127 -- Corporate Responses to Foreign Users of Financial Statements 128 -- Coping With Transnational Financial Reporting 140 -- International Financial Statement Analysis 144 -- Additional Issues in International Financial Statement Analysis 149 -- Chapter 6 Financial Reporting in Emerging Capital Markets 161 -- Nature and Importance of Emerging Capital Markets 163 -- Role of Financial Reporting in Emerging Capital Markets 165 -- Characteristics of Financial Reporting in Emerging Capital Markets 166 -- Financial Reporting Policy Issues in Emerging Capital Markets 177 -- Chapter 7 Managerial Issues in International Accounting 191 -- Budgeting and Performance Evaluation 192 -- Global Risk Management 196 -- Multinational Capital Budgeting 196 -- Transfer Pricing 200 -- Information Technology 207.
Summary Introduces international accounting concepts to future business managers, focusing on the fact that most business executives are more likely to be users of transnational financial information rather than preparers of it. Coverage includes financial reporting in the global area, harmonizing standards globally, accounting for currency exchange rate changes, using corporate financial reports across borders, and managerial issues in international accounting. Includes questions, exercises, and cases. For use in undergraduate and graduate business programs. The author teaches at Santa Clara University.
Subject Comparative accounting.
International business enterprises -- Accounting.
ISBN 0324015836 (paperback)