{"product_id":"international-accounting-and-multinational-enterprises-hardback-9780471652694","title":"International Accounting and Multinational Enterprises (Hardback) 9780471652694","description":"\u003cfont face=\"Georgia\"\u003e\r\n\u003cp\u003e\u003cfont size=\"6\"\u003eInternational Accounting and Multinational Enterprises\u003c\/font\u003e\u003cbr\u003e\r\n\r\n\r\n\r\n\r\n\r\n\u003c\/p\u003e\n\u003cp\u003e\u003cfont size=\"4\"\u003eLee H. Radebaugh (Author), Sidney J. Gray (Author), Ervin L. Black (Author)\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e9780471652694, Wiley\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eHardback, published 20 January 2006\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e520 pages\u003cbr\u003e25.6 x 17.8 x 2.5 cm, 0.953 kg\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\r\n\r\n\u003cp align=\"justify\"\u003e\u003cstrong\u003e\u003cfont size=\"3\"\u003eMake informed decisions in today's dynamic international business environments\u003cbr\u003e 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.\u003cbr\u003e \u003cbr\u003e 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.\u003cbr\u003e \u003cbr\u003e New to This Edition:\u003cbr\u003e * New coauthor, Ervin L. Black of Brigham Young University.\u003cbr\u003e * 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.\u003cbr\u003e * 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.\u003cbr\u003e * A web-based International Accounting Practice Problem, which helps students see how to apply IFRS to a set of transactions.\u003cbr\u003e * Brief, user-oriented examples called Strategic Decision Points at the beginning of each chapter.\u003cbr\u003e * Expanded end-of-chapter material, including more discussion questions and exercises.\u003cbr\u003e * New cases (two per chapter) on the web.\u003cbr\u003e * 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.\u003c\/font\u003e\u003c\/strong\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e\u003cp\u003e\u003cb\u003eChapter 1 International Accounting and International Business 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 1\u003c\/p\u003e \u003cp\u003eThe International Development of the Accounting Discipline 2\u003c\/p\u003e \u003cp\u003eNational Differences in Accounting Systems 5\u003c\/p\u003e \u003cp\u003eThe Evolution and Significance of International Business 6\u003c\/p\u003e \u003cp\u003eForms of International Involvement 9\u003c\/p\u003e \u003cp\u003eEnvironmental Influences on Accounting 15\u003c\/p\u003e \u003cp\u003eMajor Development Factors 18\u003c\/p\u003e \u003cp\u003eAccountability and Multinational Enterprises 24\u003c\/p\u003e \u003cp\u003eAccounting Aspects of International Business 25\u003c\/p\u003e \u003cp\u003eThe Field of International Accounting 26\u003c\/p\u003e \u003cp\u003eSummary 29\u003c\/p\u003e \u003cp\u003eCase: Toyota’s Global Expansion\u003c\/p\u003e \u003cp\u003eCase: Ahold and the Challenges of Going Global\u003c\/p\u003e \u003cp\u003eThese cases can be found on the following website: www.wiley.com\/college\/radebaugh\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2 International Accounting Patterns, Culture and Development 34\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 34\u003c\/p\u003e \u003cp\u003ePurposes of International Classification 35\u003c\/p\u003e \u003cp\u003eClassification of Accounting and Reporting Systems 35\u003c\/p\u003e \u003cp\u003eCultural Influences on Accounting Systems 41\u003c\/p\u003e \u003cp\u003eCulture, Societal Values, and Accounting 42\u003c\/p\u003e \u003cp\u003eInternational Pressures for Accounting Change 52\u003c\/p\u003e \u003cp\u003eSummary 54\u003c\/p\u003e \u003cp\u003eCase: General Motors and Japanese Convergence vs. Chinese Convergence\u003c\/p\u003e \u003cp\u003eCase: Inductive Methods and Deductive Methods Relating Reporting Standards to Cultural Values\u003c\/p\u003e \u003cp\u003eThese cases can be found on the following website: www.wiley.com\/college\/radebaugh\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3 Comparative International Financial Accounting I 60\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 60\u003c\/p\u003e \u003cp\u003eAnglo-American Accounting 62\u003c\/p\u003e \u003cp\u003eNordic Accounting 65\u003c\/p\u003e \u003cp\u003eGermanic Accounting 67\u003c\/p\u003e \u003cp\u003eLatin Accounting 70\u003c\/p\u003e \u003cp\u003eAsian Accounting 72\u003c\/p\u003e \u003cp\u003eSummary 74\u003c\/p\u003e \u003cp\u003eCase: Reporting Standards vs. Tax Standards\u003c\/p\u003e \u003cp\u003eCase: EU Conversion\u003c\/p\u003e \u003cp\u003eThese cases can be found on the following website: www.wiley.com\/college\/radebaugh\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4 Comparative International Financial Accounting II 79\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 79\u003c\/p\u003e \u003cp\u003eAnglo-American Accounting 82\u003c\/p\u003e \u003cp\u003eLatin Accounting 83\u003c\/p\u003e \u003cp\u003eAsian Accounting 85\u003c\/p\u003e \u003cp\u003eEastern European Accounting 88\u003c\/p\u003e \u003cp\u003eSummary 91\u003c\/p\u003e \u003cp\u003eCase: Small GAAP vs. Large GAAP\u003c\/p\u003e \u003cp\u003eCase: Developing Countries\u003c\/p\u003e \u003cp\u003eThese cases can be found on the following website: www.wiley.com\/college\/radebaugh\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5 International Financial Statement Analysis 95\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 95\u003c\/p\u003e \u003cp\u003eInternational Accounting Differences and Financial Statement Analysis 96\u003c\/p\u003e \u003cp\u003eMajor Differences in Accounting Principles Around the World 99\u003c\/p\u003e \u003cp\u003eThe Impact of U.S.-U.K. Accounting Differences: A Quantitative Analysis 103\u003c\/p\u003e \u003cp\u003eA Global Perspective on Earnings Measurement 106\u003c\/p\u003e \u003cp\u003eA Comparative Global Analysis 108\u003c\/p\u003e \u003cp\u003eInternational Accounting Differences and the Stock Market 109\u003c\/p\u003e \u003cp\u003eFactors Influencing Measurement Differences 109\u003c\/p\u003e \u003cp\u003eGlobal Accounting Convergence 110\u003c\/p\u003e \u003cp\u003eSummary 110\u003c\/p\u003e \u003cp\u003eCase: Alcatel and Lucent\u003c\/p\u003e \u003cp\u003eCase: Hanson and ICI\u003c\/p\u003e \u003cp\u003eThese cases can be found on the following website: www.wiley.com\/college\/radebaugh\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6 International Transparency and Disclosure 124\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 124\u003c\/p\u003e \u003cp\u003eThe Meaning of Transparency 125\u003c\/p\u003e \u003cp\u003eDisclosure in Corporate Reports 126\u003c\/p\u003e \u003cp\u003eInternational Disclosure Regulation 135\u003c\/p\u003e \u003cp\u003eCorporate Reporting Trends 139\u003c\/p\u003e \u003cp\u003eCorporate Review Information 139\u003c\/p\u003e \u003cp\u003eOperations Review 143\u003c\/p\u003e \u003cp\u003eFinancial Review 144\u003c\/p\u003e \u003cp\u003eFrequency and Timeliness of Reporting 145\u003c\/p\u003e \u003cp\u003eGrowing Pressures for Transparency 145\u003c\/p\u003e \u003cp\u003eSummary 145\u003c\/p\u003e \u003cp\u003eCase: Infosys Technologies (India)\u003c\/p\u003e \u003cp\u003eCase: Stora Enso and the Versel Vision—A Model of Sustainability\u003c\/p\u003e \u003cp\u003eThese cases can be found on the following website: www.wiley.com\/college\/radebaugh\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 7 International Accounting Standards and Global Convergence 151\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 151\u003c\/p\u003e \u003cp\u003eGovernments 153\u003c\/p\u003e \u003cp\u003eTrade Unions and Employees 167\u003c\/p\u003e \u003cp\u003eInvestors 169\u003c\/p\u003e \u003cp\u003eBankers and Lenders 171\u003c\/p\u003e \u003cp\u003eAccountants and Auditors 171\u003c\/p\u003e \u003cp\u003eThe International Harmonization and Disclosure Debate 182\u003c\/p\u003e \u003cp\u003eSummary 183\u003c\/p\u003e \u003cp\u003eCase: European Adoption of IFRS\u003c\/p\u003e \u003cp\u003eCase: IAS 39\u003c\/p\u003e \u003cp\u003eThese cases can be found on the following website: www.wiley.com\/college\/radebaugh\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 8 International Business Combinations, Goodwill, and Intangibles 189\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 190\u003c\/p\u003e \u003cp\u003eConsolidated Financial Statements 190\u003c\/p\u003e \u003cp\u003eFunds and Cash Flow Statements 197\u003c\/p\u003e \u003cp\u003eJoint Venture Accounting 199\u003c\/p\u003e \u003cp\u003eGoodwill and Intangibles 200\u003c\/p\u003e \u003cp\u003eGoodwill 202\u003c\/p\u003e \u003cp\u003eBrands, Trademarks, Patents, and Related Intangibles 209\u003c\/p\u003e \u003cp\u003eResearch and Development 213\u003c\/p\u003e \u003cp\u003eSummary 216\u003c\/p\u003e \u003cp\u003eCase: Multigroup (Switzerland)\u003c\/p\u003e \u003cp\u003eCase: Vodafone’s Operations\u003c\/p\u003e \u003cp\u003eThese cases can be found on the following website: www.wiley.com\/college\/radebaugh\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 9 International Segment Reporting 223\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 223\u003c\/p\u003e \u003cp\u003eUsers and Uses of Segment Information 224\u003c\/p\u003e \u003cp\u003eThe Benefits of Segment Reporting 225\u003c\/p\u003e \u003cp\u003eThe Costs of Segment Reporting 226\u003c\/p\u003e \u003cp\u003eInternational Financial Reporting Standards 227\u003c\/p\u003e \u003cp\u003eRegulations around the World 228\u003c\/p\u003e \u003cp\u003eSegment Reporting Problems 231\u003c\/p\u003e \u003cp\u003eThe Dual-Yardstick Proposal 234\u003c\/p\u003e \u003cp\u003eSummary 241\u003c\/p\u003e \u003cp\u003eCase: BMW\u003c\/p\u003e \u003cp\u003eCase: Nestlé\u003c\/p\u003e \u003cp\u003eThese cases can be found on the following website: www.wiley.com\/college\/radebaugh\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 10 Accounting for Foreign Currency 246\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 246\u003c\/p\u003e \u003cp\u003eBasics in Foreign Exchange 247\u003c\/p\u003e \u003cp\u003eForeign Currency Transactions 250\u003c\/p\u003e \u003cp\u003eTranslation of Foreign Currency Financial Statements 254\u003c\/p\u003e \u003cp\u003eTranslation Methodologies: An Overview 255\u003c\/p\u003e \u003cp\u003eInternational Accounting Standards 257\u003c\/p\u003e \u003cp\u003eHistorical Development in the United States 257\u003c\/p\u003e \u003cp\u003eConvergence 274\u003c\/p\u003e \u003cp\u003eSummary 274\u003c\/p\u003e \u003cp\u003eCase: Kamikaze Enterprises\u003c\/p\u003e \u003cp\u003eCase: Coca-Cola\u003c\/p\u003e \u003cp\u003eThese cases can be found on the following website: www.wiley.com\/college\/radebaugh\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 11 International Accounting for Price Changes 284\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 284\u003c\/p\u003e \u003cp\u003eImpact of Inflation on the Corporation 285\u003c\/p\u003e \u003cp\u003eAccounting Measurement Alternatives 286\u003c\/p\u003e \u003cp\u003eInternational Financial Reporting Standards 289\u003c\/p\u003e \u003cp\u003eComparative National Regulation and Practice 291\u003c\/p\u003e \u003cp\u003eProblems and Prospects 298\u003c\/p\u003e \u003cp\u003eSummary 299\u003c\/p\u003e \u003cp\u003eCase: BP\u003c\/p\u003e \u003cp\u003eCase: Fosters Brewing Group\u003c\/p\u003e \u003cp\u003eThese cases can be found on the following website: www.wiley.com\/college\/radebaugh\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 12 Corporate Governance and Control of Global Operations 303\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 303\u003c\/p\u003e \u003cp\u003eGlobal Strategic Issues 304\u003c\/p\u003e \u003cp\u003eInformal and Subtle Mechanisms 308\u003c\/p\u003e \u003cp\u003eOrganizational Structure 308\u003c\/p\u003e \u003cp\u003eCorporate Governance 313\u003c\/p\u003e \u003cp\u003eInternational Importance of Governance 316\u003c\/p\u003e \u003cp\u003eStudies on International Corporate Governance Practices 317\u003c\/p\u003e \u003cp\u003eCross National Differences in Corporate Governance 322\u003c\/p\u003e \u003cp\u003eInternal Controls 326\u003c\/p\u003e \u003cp\u003eThe Role of Information Technology in MNEs 328\u003c\/p\u003e \u003cp\u003eFirm Strategy, Structure, and the Accounting Function 332\u003c\/p\u003e \u003cp\u003eSummary 334\u003c\/p\u003e \u003cp\u003eCase: P\u0026amp;G and Unilever—Restructuring for Growth\u003c\/p\u003e \u003cp\u003eCase: The Royal Dutch\/Shell Scandal\u003c\/p\u003e \u003cp\u003eThese cases can be found on the following website: www.wiley.com\/college\/radebaugh\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 13 Managing Foreign Exchange Exposure 342\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 342\u003c\/p\u003e \u003cp\u003eForeign Exchange 343\u003c\/p\u003e \u003cp\u003eTypes of Hedging Exposure 353\u003c\/p\u003e \u003cp\u003eHedging Strategies 356\u003c\/p\u003e \u003cp\u003eAccounting for Foreign Currency Derivatives 360\u003c\/p\u003e \u003cp\u003eUse of Derivatives to Hedge a Net Investment 369\u003c\/p\u003e \u003cp\u003eDisclosure of Derivative Financial Instruments 369\u003c\/p\u003e \u003cp\u003eSummary 371\u003c\/p\u003e \u003cp\u003eCase: Nokia’s Foreign Exchange Exposure\u003c\/p\u003e \u003cp\u003eCase: RadCo International\u003c\/p\u003e \u003cp\u003eThese cases can be found on the following website: www.wiley.com\/college\/radebaugh\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 14 International Budgeting and Performance Evaluation 380\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 380\u003c\/p\u003e \u003cp\u003eThe Strategic Control Process 381\u003c\/p\u003e \u003cp\u003eEmpirical Studies of Differences in Management Accounting and Control Practices Across Nations 382\u003c\/p\u003e \u003cp\u003eChallenges of Control in the Global Firm 390\u003c\/p\u003e \u003cp\u003eIntracorporate Transfer Pricing 397\u003c\/p\u003e \u003cp\u003ePerformance Evaluation Issues 403\u003c\/p\u003e \u003cp\u003eEconomic Value Added 405\u003c\/p\u003e \u003cp\u003eThe Balanced Scorecard 407\u003c\/p\u003e \u003cp\u003eSummary 409\u003c\/p\u003e \u003cp\u003eCase: Niessen Apparel\u003c\/p\u003e \u003cp\u003eCase: Global Telecom\u003c\/p\u003e \u003cp\u003eThese cases can be found on the following website: www.wiley.com\/college\/radebaugh\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 15 International Auditing Issues 420\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 420\u003c\/p\u003e \u003cp\u003eThe Accounting and Auditing Profession 421\u003c\/p\u003e \u003cp\u003eGlobal Audit Services and the International Auditing Challenge 422\u003c\/p\u003e \u003cp\u003eAudit Challenges: Local Business Practices and Customs 424\u003c\/p\u003e \u003cp\u003eAudit Challenges: Currency, Language, and Law 425\u003c\/p\u003e \u003cp\u003eAudit Challenges: Distance and Organization for Providing Audit Services 425\u003c\/p\u003e \u003cp\u003eAudit Challenges: Audit Impediments from International Diversity,Availability, and Training of Auditors 427\u003c\/p\u003e \u003cp\u003eGlobal Accounting Firms 430\u003c\/p\u003e \u003cp\u003eAudit Standards 434\u003c\/p\u003e \u003cp\u003eSummary 455\u003c\/p\u003e \u003cp\u003eCase: Lucas International: Coordinating an International Audit\u003c\/p\u003e \u003cp\u003eCase: Xerox Corporation\u003c\/p\u003e \u003cp\u003eThese cases can be found on the following website: www.wiley.com\/college\/radebaugh\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 16 International Taxation Issues 464\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 464\u003c\/p\u003e \u003cp\u003eDirect Taxes 465\u003c\/p\u003e \u003cp\u003eIndirect Taxes 468\u003c\/p\u003e \u003cp\u003eThe Avoidance of Double Taxation of Foreign Source Income 469\u003c\/p\u003e \u003cp\u003eU.S. Taxation of Foreign Source Income 471\u003c\/p\u003e \u003cp\u003eTax Effects of Foreign Exchange Gains and Losses 475\u003c\/p\u003e \u003cp\u003eTax Incentives 477\u003c\/p\u003e \u003cp\u003eTax Dimensions of Expatriates 478\u003c\/p\u003e \u003cp\u003eIntracorporate Transfer Pricing 479\u003c\/p\u003e \u003cp\u003eTax Planning in the International Environment 482\u003c\/p\u003e \u003cp\u003eSummary 483\u003c\/p\u003e \u003cp\u003eCase: Transfer Pricing\u003c\/p\u003e \u003cp\u003eCase: Midwest Uniforms\u003c\/p\u003e \u003cp\u003eThese cases can be found on the following website: www.wiley.com\/college\/radebaugh\u003c\/p\u003e \u003cp\u003eName and Company Index 489\u003c\/p\u003e \u003cp\u003eSubject Index 493\u003c\/p\u003e \u003cp\u003e \u003c\/p\u003e\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eSubject Areas: Finance \u0026amp; accounting [\u003ca title=\"See our other books on Finance \u0026amp; accounting\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Finance%20\u0026amp;%20accounting%20%5BKF%5D%22\"\u003eKF\u003c\/a\u003e]\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\u003c\/font\u003e","brand":"Wiley","offers":[{"title":"Brand New","offer_id":52298022584600,"sku":"9780471652694","price":194.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0730\/2037\/5320\/files\/9780471652694.jpg?v=1781731288","url":"https:\/\/freshlyprintedbooks.co.uk\/products\/international-accounting-and-multinational-enterprises-hardback-9780471652694","provider":"Freshly Printed Books","version":"1.0","type":"link"}