International Accounting

Book Info
Concise, comprehensive, and learner-friendly introduction to International Accounting. Covers the role of accounting in global markets, development and classification, and more. Softcover.

The publisher, Prentice Hall Business Publishing
This introduction to International Accounting is written from an accounting perspective -- rather than a legal, socioeconomic, or multinational business perspective.

From the Back Cover
Welcome to the world of international business! No matter where you look, the world is dominated by global business and investment decisions. Choi, Frost, and Meek present a dynamic, up-to-the-minute, and engaging introduction to international dimensions of accounting and financial reporting. Highlights of the Fourth Edition include: A timely approach to capital market, managerial, taxation, and institutional material A review of the newly restructured International Accounting Standards Board A revised examination of accounting, reporting, and disclosure practices—now with many new examples from both developed and emerging market countries An expanded list of relevant international Web site addresses and data sources Many new discussion questions, exercises, and cases that cover a variety of situations and settings Be sure to check out the text Web site at www.prenhall.com/choi for timely updates and additional materials.

Excerpt. © Reprinted by permission. All rights reserved.
This book is written with the express purpose of sensitizing students to the international dimensions of accounting and financial reporting. The world in which they will pursue their professional careers is a world dominated by global business and investment decisions. As most of these decisions are premised on financial data, a knowledge of international accounting is crucial for achieving proper understanding in international business and financial communications. Although ideal for upper division undergraduate students and masters students, we are pleased that contents of this award-winning effort have also benefited practicing accountants, financial executives, investment managers, accounting educators, and professional administrators around the world. Our revision of a work that has spanned three decades features a number of enhancements. These include: Capital market, managerial, taxation, and institutional updates reflective of current trends and issues Discussion of the newly restructured International Accounting Standards Board Revised discussion of reporting and disclosure practices with many new examples from both developed and emerging market countries Expanded listings of relevant international Web site addresses and data sources Many new discussion questions, exercises, and cases


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Written for upper division undergraduate students and masters candidates, the new edition of this text introduces the practices of accounting that relate to the conduct of multinational enterprises with foreign operations and transactions. The three broad areas of accounting—measurement, disclosure, and auditing—are all discussed. Chapters separately treat such topics as foreign currency translation, international accounting harmonization, international financial statement analysis, managerial planning and control, financial risk management, and international taxation and transfer pricing. The authors have updated the information to take into account the liberalization of national controls on capital flows, foreign exchange, foreign direct investment, and related transactions. Annotation c. Book News, Inc., Portland, OR (booknews.com)


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