Authors: Lee H. Radebaugh, Sidney J. Gray, Ervin L. Black
ISBN-13: 9780471652694, ISBN-10: 0471652695
Format: Hardcover
Publisher: Wiley, John & Sons, Incorporated
Date Published: January 2006
Edition: 66th Edition
Lee Radebaugh, Ph.D., is the Director of the School of Accountancy and Information Systems and KPMG Professor of Accounting at Brigham Young University. In addition, he is the Executive Director of the BYU Center for International Business Education and Research (CIBER). Professor Radebaugh is co-author of International Business Environments and Operations and International Accounting and Multinational Enterprises, and is the co-author of seven books on Canada-U.S. trade and investment relations. In 1998 he was named the "Outstanding International Educator" of the International Section of the American Accounting Association, and "International Person of the Year" by the World Trade Association of Utah.
Sidney J. Gray, Ph.D., is Professor of International Business and Head of the School of International Business in the Faculty of Commerce and Economics at the University of New South Wales. He is also foundation Co-Director of the Australian Centre for International Business(a collaborative venture with the University of Melbourne). Professor gray has published in many leading journals around the world, and is the author/co-author of a number of books, including International Accounting and Multinational Enterprises and Financial Accounting: A Global Approach. In 1994 he as named "Outstanding International Accounting Educator" by the American Accounting Association.
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:
Encompassing recent developments such as the North American Free Trade Agreement (NAFTA) and the new World Trade Organization, Radebaugh (Brigham Young U.) and Gray (U. of Warwick) aim to prepare students for studying and participating in the global economy. To this end, they provide expanded coverage of the nature of foreign exchange markets, exchange rates, and have added China and Brazil to their comparative analyses of accounting systems. Chapters on 20th and 21st century international dimensions of accounting, financial analysis, reporting, management control, auditing, and taxation include objectives, a summary, discussion points, and actual (usually) multinational enterprises (MNE) case studies. Annotation c. by Book News, Inc., Portland, Or.
Ch. 1 | International Dimensions of Accounting and Control | 1 |
Ch. 2 | International Business and Multinational Strategy | 19 |
Ch. 3 | Accounting Systems in the Global Environment | 46 |
Ch. 4 | International Patterns of Accounting Development | 66 |
Ch. 5 | Comparative International Accounting Systems and Practices | 87 |
Ch. 6 | Pressures for International Accounting Harmonization and Disclosure | 167 |
Ch. 7 | Multinational Management Perspectives on Information Disclosure and Regulation | 203 |
Ch. 8 | International Business Combinations and Consolidations | 250 |
Ch. 9 | International Accounting for Goodwill and Intangibles | 268 |
Ch. 10 | International Segmental Reporting | 300 |
Ch. 11 | Accounting for Price Changes and Inflation Internationally | 330 |
Ch. 12 | Accounting for Foreign Currency Transactions and Foreign Currency Derivatives | 364 |
Ch. 13 | Translation of Foreign Currency Financial Statements | 406 |
Ch. 14 | Comparative International Analysis of Financial Statements | 452 |
Ch. 15 | International Disclosure Trends and Financial Analysis | 484 |
Ch. 16 | Management Control of Global Operations | 518 |
Ch. 17 | International Performance Evaluation and Budgeting | 549 |
Ch. 18 | International Product Costing and Transfer Pricing | 579 |
Ch. 19 | International Taxation | 608 |
Ch. 20 | External Auditing of Foreign Operations | 636 |
Ch. 21 | Global Accounting Issues for the Twenty-first Century | 667 |
Name and Company Index | 681 | |
Subject Index | 685 |