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International accounting and multinational enterprises / Lee H. Radebaugh, Sidney J. Gray

Tác giả : Lee H. Radebaugh, Sidney J. Gray

Nhà xuất bản : John Wiley

Năm xuất bản : 1997

Nơi xuất bản : New York

Mô tả vật lý : 696 p. : ill. ; 26 cm

ISBN : 0471056014

Số phân loại : 657

Chủ đề : 1. Accounting. 2. Kế toán. 3. Quản trị kinh doanh.

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Tóm tắt :

The book is divided into six different parts: Part 1 contains the introductory chapters to the book that are designedto set up the international business environment in which international accounting functions. Chapter 1 introduces the history of accounting and international business and provides an overview of the text. Chapter 2 discusses the nature of international business, global trade and investment patterns, the major players in international markets, and global startegy. Part 2 includes chapters 3-7 and discusses comparative accounting and international harmonization. In this part, the book discusses the environmental influences on accounting and control systems, with spacial emphasis on how accounting system and practices are influenced by the environment. Part 3 includes chapters 8-13, and focuses on a variety if international financial reporting issues such as international business combinations and consolidations, accounting for goodwill and intangibles, international segmental reporting, accounting for price changes and inflation, and accounting for foreign currency transactions and the translation of foreign currency finacial statements. Part 4 includes chapters 14 and 15, and introduces the concepts of international financial analysis. Part 5 includes chapters 16-18, and covers international management accounting control. Part 6 completes the book and includes chapters 19-21: international taxation, external auditing of foreign operation, and global accounting issues into the twenty-first century

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Thư viện	Ký hiệu xếp giá	Dữ liệu nguồn
Thư viện đại học Cần Thơ		https://lrcopac.ctu.edu.vn/pages/opac/wpid-detailbib-id-18942.html

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020	__	$a0471056014
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100	1#	$aRadebaugh, Lee H.
245	10	$aInternational accounting and multinational enterprises /$cLee H. Radebaugh, Sidney J. Gray
250	##	$a4th
260	##	$aNew York :$bJohn Wiley ,$c1997
300	##	$a696 p. :$bill. ;$c26 cm
520	3#	$aThe book is divided into six different parts: Part 1 contains the introductory chapters to the book that are designedto set up the international business environment in which international accounting functions. Chapter 1 introduces the history of accounting and international business and provides an overview of the text. Chapter 2 discusses the nature of international business, global trade and investment patterns, the major players in international markets, and global startegy. Part 2 includes chapters 3-7 and discusses comparative accounting and international harmonization. In this part, the book discusses the environmental influences on accounting and control systems, with spacial emphasis on how accounting system and practices are influenced by the environment. Part 3 includes chapters 8-13, and focuses on a variety if international financial reporting issues such as international business combinations and consolidations, accounting for goodwill and intangibles, international segmental reporting, accounting for price changes and inflation, and accounting for foreign currency transactions and the translation of foreign currency finacial statements. Part 4 includes chapters 14 and 15, and introduces the concepts of international financial analysis. Part 5 includes chapters 16-18, and covers international management accounting control. Part 6 completes the book and includes chapters 19-21: international taxation, external auditing of foreign operation, and global accounting issues into the twenty-first century
650	#0	$aAccounting
653	##	$aQuản trị kinh doanh
653	##	$aKế toán
700	1#	$aGray, Sidney J.
900		1
925		G
926		0
927		SH

International accounting and multinational enterprises / Lee H. Radebaugh, Sidney J. Gray

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