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Full Description
The 6th edition provides an overview of the broadly defined area of international accounting. It focuses on the accounting issues related to international business activities and foreign operations and provides substantial coverage of the IASB and IFRS. Its unique benefits include up-to-date coverage of relevant material; extensive numerical examples; two chapters devoted to the application of IFRS; and coverage of nontraditional but important topics such as management accounting issues in multinational companies, international corporate governance, and corporate social reporting. Distinguishing features include excerpts from recent annual reports to demonstrate differences in financial reporting practices across countries and financial reporting issues especially relevant for multinational corporations. Available with Connect with SmartBook and End-of-chapter assignments help students develop their analytical, communication, and research skills.
Contents
Chapter 1:Introduction to International Accounting
Chapter 2:Worldwide Accounting Diversity
Chapter 3: InternationalConvergence of Financial Reporting
Chapter 4:International Financial Reporting Standards: Part I
Chapter 5:International Financial Reporting Standards: Part II
Chapter 6:Foreign Currency Transactions and Hedging Foreign Exchange Risk
Chapter 7:Translation of Foreign Currency Financial Statements
Chapter 8:International Taxation
Chapter 9:International Transfer Pricing
Chapter 10:Management Accounting Issues in Multinational Corporations
Chapter 11:Auditing and Corporate Governance: An International Perspective
Chapter 12: International SustainabilityReporting
