Authors: Timothy Doupnik, Hector Perera
ISBN-13: 9780073379623, ISBN-10: 007337962X
Format: Hardcover
Publisher: McGraw-Hill Companies, The
Date Published: October 2008
Edition: 2nd Edition
Timothy S. Doupnik is the Cramer Fellow in International Accounting at the University of South Carolina. He received his Ph.D. in Accounting from the University of Illinois. Tim is a past president of the International Accounting Section of the American Accounting Association. He currently serves as an associate editor for the Journal of International Accounting Research and on the editorial board of several other international journals.
International Accounting can be viewed in terms of accounting issues uniquely confronted by companies involved in international business. It also can be viewed more broadly as the study of how accounting is practiced in each and every country around the world, learning about and comparing the differences in various accounting methods. International Accounting, 2e is unique in its content and is up-to-date with relevant material integrated throughout the textbook. In its first year, this text captured approximately 30% of the market.
Ch. 1 | Introduction to international accounting | 1 |
Ch. 2 | Worldwide accounting diversity | 26 |
Ch. 3 | International harmonization of financial reporting | 74 |
Ch. 4 | International financial reporting standards | 117 |
Ch. 5 | Comparative accounting | 160 |
Ch. 6 | Foreign currency transactions and hedging foreign exchange risk | 233 |
Ch. 7 | Translation of foreign currency financial statements | 295 |
Ch. 8 | Additional financial reporting issues | 341 |
Ch. 9 | Analysis of foreign financial statements | 385 |
Ch. 10 | International taxation | 443 |
Ch. 11 | International transfer pricing | 488 |
Ch. 12 | Strategic accounting issues in multinational corporations | 521 |
Ch. 13 | Comparative international auditing and corporate governance | 574 |