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International Accounting
The Third Edition of International Accounting provides an overview of the broadly defined area of international accounting, but also focuses on the accounting issues related to international business activities and foreign operations. This edition also includes substantially updated coverage of the International Accounting Standards Board (IASB) and International Financial Reporting Standards (IFRS).
The unique benefits of this textbook include its up-to-date coverage of relevant material, extensive numerical examples provided in most chapters, two chapters devoted to the application of International Financial Reporting Standards (IFRS), and coverage of nontraditional but important topics such as strategic accounting issues of multinational companies, international corporate governance, and corporate social responsibility reporting.
Contents :
Chapter 1 Introduction to International Accounting
Chapter 2 Worldwide Accounting Diversity
Chapter 3 What Is This Thing Called Anglo-Saxon Accounting?
Chapter 4 Other Recognition and Measurement Standards
Chapter 5 Comparative Accounting
Chapter 6 Foreign Currency Transactions and Hedging Foreign Exchange Risk
Chapter 7 Translation of Foreign Currency Financial Statements
Chapter 8 Additional Financial Reporting Issues
Chapter 9 Analysis of Foreign Financial Statements
Chapter 10 International Taxation
Chapter 11 International Transfer Pricing
Chapter 12 Strategic Accounting Issues in Multinational Corporations
Chapter 13 Comparative International Auditing and Corporate Governance
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