Financial Reporting By Multinationals

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International Accounting and Multinational Enterprises

Author : Lee H. Radebaugh
Publisher : John Wiley & Sons
ISBN 13 : 0471652695
Total Pages : 520 pages
Book Rating : 4.4/5 (716 download)

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Book Synopsis International Accounting and Multinational Enterprises by : Lee H. Radebaugh

Download or read book International Accounting and Multinational Enterprises written by Lee H. Radebaugh and published by John Wiley & Sons. This book was released on 2006-01-04 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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: * New coauthor, Ervin L. Black of Brigham Young University. * 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. * 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. * A web-based International Accounting Practice Problem, which helps students see how to apply IFRS to a set of transactions. * Brief, user-oriented examples called Strategic Decision Points at the beginning of each chapter. * Expanded end-of-chapter material, including more discussion questions and exercises. * New cases (two per chapter) on the web. * 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.

International Accounting. Multinational Corporations and Accounting Diversities

Author : Ambrose Chege
Publisher : GRIN Verlag
ISBN 13 : 3668092540
Total Pages : 34 pages
Book Rating : 4.6/5 (68 download)

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Book Synopsis International Accounting. Multinational Corporations and Accounting Diversities by : Ambrose Chege

Download or read book International Accounting. Multinational Corporations and Accounting Diversities written by Ambrose Chege and published by GRIN Verlag. This book was released on 2015-11-23 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research Paper (undergraduate) from the year 2015 in the subject Economics - Finance, , language: English, abstract: Multinational Corporation is organizations that have its offices and different resources in no less than one nation other than its nation of origin. Such organizations have workplaces and/or manufacturing plants in diverse nations and as a rule have a brought together head office where they co-ordinate worldwide administration. There are more than 77,000 multinational organizations on the planet, and their 770,000 remote auxiliaries create roughly 10 percent of worldwide Gross Domestic Product (GDP). A lopsided number of multinational partnerships are headquartered in the triad: the United States, Japan, and the European Union. The biggest organizations on the planet are not as a matter of course the most multinational. Undoubtedly, numerous expansive organizations in the World have no outside operations. As per the United Nations, the two most multinational organizations on the planet in 1998 were Canadian and Irish. Notwithstanding setting up operations abroad, numerous organizations additionally cross-list their shares on stock trades outside of their nation of origin. There are various purposes behind doing this, including obtaining entrance to a bigger pool of capital.

A Subentity Basis for Financial Reporting by Multinational Firms

Author : Hani Mahmoud Abu-Jbarah
Publisher :
ISBN 13 :
Total Pages : 332 pages
Book Rating : 4.:/5 (89 download)

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Book Synopsis A Subentity Basis for Financial Reporting by Multinational Firms by : Hani Mahmoud Abu-Jbarah

Download or read book A Subentity Basis for Financial Reporting by Multinational Firms written by Hani Mahmoud Abu-Jbarah and published by . This book was released on 1972 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Transparency in Reporting Financial Data by Multinational Corporations

Author : M. P. Devereux
Publisher :
ISBN 13 : 9780955935039
Total Pages : 48 pages
Book Rating : 4.9/5 (35 download)

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Book Synopsis Transparency in Reporting Financial Data by Multinational Corporations by : M. P. Devereux

Download or read book Transparency in Reporting Financial Data by Multinational Corporations written by M. P. Devereux and published by . This book was released on 2011 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Multinational Accounting (RLE Accounting)

Author : Bimal Prodhan
Publisher : Routledge
ISBN 13 : 1317963679
Total Pages : 261 pages
Book Rating : 4.3/5 (179 download)

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Book Synopsis Multinational Accounting (RLE Accounting) by : Bimal Prodhan

Download or read book Multinational Accounting (RLE Accounting) written by Bimal Prodhan and published by Routledge. This book was released on 2013-12-04 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: Up until the mid 1980s multinational enterprises usually published only consolidated worldwide accounts. This changed in subsequent years with increasing legal requirements to publish separate national accounts for each subsidiary. Obviously this exposes the subsidiary to the risk of takeover by a competitor and/or to intervention on the part of the host government. This book presents an authoritative and in-depth analysis of the disclosure issue from both theoretical and practical standpoints. The author describes the methods used to research and evaluate disclosure risks and benefits and presents much new thinking and many new research findings on this important topic.

Global Financial Reporting

Author : John Flower
Publisher : Springer
ISBN 13 : 9780333976968
Total Pages : 677 pages
Book Rating : 4.9/5 (769 download)

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Book Synopsis Global Financial Reporting by : John Flower

Download or read book Global Financial Reporting written by John Flower and published by Springer. This book was released on 2002 with total page 677 pages. Available in PDF, EPUB and Kindle. Book excerpt: Global Financial Reporting analyses and explains the revolution that is currently occuring with respect to the accounts of major multinational companies, as national laws and standards are supplanted by global rules. Beginning with an analysis of the financial reporting practices of five major countries, it proceeds to an examination of the International Accounting Standards Committee. This book sets new standards for the study of global financial reporting. It adopts a critical approach backed up with examples from the annual reports of major companies and with reference to the latest research.

International Accounting and Multinational Enterprises

Author : Jeffrey S. Arpan
Publisher : John Wiley & Sons
ISBN 13 :
Total Pages : 392 pages
Book Rating : 4.4/5 (91 download)

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Book Synopsis International Accounting and Multinational Enterprises by : Jeffrey S. Arpan

Download or read book International Accounting and Multinational Enterprises written by Jeffrey S. Arpan and published by John Wiley & Sons. This book was released on 1985 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: Designed for students, this text identifies unique accounting problems faced by multinational firms. It provides a comparative study of such topics as inflation, foreign currency translation, and auditing by examining the problems not only from the perspective of U S firms, but also from the perspective of other countries. Each chapter closes with a set of study questions, exercises and at least one case to challenge students and promote good classroom discussion.

International Financial Reporting Standards - English

Author : Navneet Singh
Publisher : Navneet Singh
ISBN 13 :
Total Pages : 36 pages
Book Rating : 4./5 ( download)

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Book Synopsis International Financial Reporting Standards - English by : Navneet Singh

Download or read book International Financial Reporting Standards - English written by Navneet Singh and published by Navneet Singh. This book was released on with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Financial Reporting Standards (IFRS) are a set of accounting standards developed and maintained by the International Accounting Standards Board (IASB). They are designed to provide a common global language for financial reporting, ensuring that financial statements are comparable, transparent, and reliable across different jurisdictions and industries. Here's an overview of IFRS: Objective: The primary objective of IFRS is to provide a framework for the preparation and presentation of financial statements that provide useful information to users for making economic decisions. IFRS aims to enhance transparency, comparability, and reliability in financial reporting. Applicability: IFRS is used by many countries around the world as the basis for preparing financial statements of public companies. While some countries have adopted IFRS as their national accounting standards, others have converged their local standards with IFRS or permit the use of IFRS for listed companies. Additionally, multinational companies often use IFRS for their consolidated financial statements to ensure consistency across different jurisdictions. Principles-based Approach: IFRS adopts a principles-based approach to accounting standards, focusing on principles rather than detailed rules. This allows for flexibility in application and enables entities to provide relevant and reliable information that reflects the economic substance of transactions. Standard-setting Process: The IASB, an independent standard-setting body, is responsible for developing and issuing IFRS. The standard-setting process involves extensive consultation with stakeholders, including preparers, auditors, investors, regulators, and standard-setting bodies from different countries. The IASB also works closely with national standard-setters and accounting bodies to promote global convergence in financial reporting. Structure of IFRS: IFRS consists of a series of individual standards and interpretations, each addressing specific aspects of financial reporting. The main standards cover topics such as presentation of financial statements (IAS 1), revenue recognition (IFRS 15), leasing (IFRS 16), financial instruments (IFRS 9), and consolidation (IFRS 10). Additionally, there are interpretations (IFRIC) and framework documents that provide guidance on complex accounting issues. Continuous Development: IFRS is subject to continuous review and improvement to ensure its relevance and effectiveness in addressing emerging issues in financial reporting. The IASB regularly updates and issues new standards or amendments to existing standards in response to changes in business practices, economic environments, and regulatory requirements. Benefits of IFRS: The adoption of IFRS brings several benefits, including improved comparability of financial statements across jurisdictions, enhanced transparency and disclosure, increased investor confidence, and reduced costs for multinational companies operating in multiple jurisdictions. Overall, IFRS plays a crucial role in promoting high-quality financial reporting, facilitating global capital flows, and fostering economic growth and development by providing a common set of accounting standards that are recognized and accepted worldwide.

Financial Reporting by Diversified Companies

Author : National Association of Accountants. Committee on Management Accounting Practices
Publisher :
ISBN 13 :
Total Pages : 8 pages
Book Rating : 4.0/5 ( download)

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Book Synopsis Financial Reporting by Diversified Companies by : National Association of Accountants. Committee on Management Accounting Practices

Download or read book Financial Reporting by Diversified Companies written by National Association of Accountants. Committee on Management Accounting Practices and published by . This book was released on 1972 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Developments in Financial Reporting by Multinationals

Author : Clare B. Roberts
Publisher : Edward Elgar Publishing
ISBN 13 :
Total Pages : 616 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Developments in Financial Reporting by Multinationals by : Clare B. Roberts

Download or read book Developments in Financial Reporting by Multinationals written by Clare B. Roberts and published by Edward Elgar Publishing. This book was released on 2004 with total page 616 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume is concerned with financial reporting issues resulting from the growth and spread of multinational corporations. The book consists of up-to-date readings from a broad range of international journals which look at, and evaluate, the financial accounting techniques adopted in different parts of the world for dealing with issues such as segment reporting, disclosure standards, financial reporting and stock markets. The final part deals with the reporting practices of individual companies over time. This insightful volume will be of value to researchers and practitioners alike.

Voluntary Annual Report Disclosure by Listed Dutch Companies, 1945-1983

Author : Kees Camfferman
Publisher : Routledge
ISBN 13 : 1000167658
Total Pages : 397 pages
Book Rating : 4.0/5 (1 download)

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Book Synopsis Voluntary Annual Report Disclosure by Listed Dutch Companies, 1945-1983 by : Kees Camfferman

Download or read book Voluntary Annual Report Disclosure by Listed Dutch Companies, 1945-1983 written by Kees Camfferman and published by Routledge. This book was released on 2020-09-04 with total page 397 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, first published in 1997, analyses the development of Dutch financial reporting. A process of change in international financial reporting began in the early 1960s, and this book examines the roles of voluntary and legislated improvements on financial information disclosure.

Differences in balance sheet disclosure under IFRS

Author : alfred Mully
Publisher : GRIN Verlag
ISBN 13 : 3656578974
Total Pages : 50 pages
Book Rating : 4.6/5 (565 download)

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Book Synopsis Differences in balance sheet disclosure under IFRS by : alfred Mully

Download or read book Differences in balance sheet disclosure under IFRS written by alfred Mully and published by GRIN Verlag. This book was released on 2014-01-21 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research Paper (postgraduate) from the year 2008 in the subject Business economics - Banking, Stock Exchanges, Insurance, Accounting, grade: A, University of Amsterdam, language: English, abstract: Since January first, 2005, IFRS is mandatory for the financial reporting of all listed companies within the European Union. This is in order to increase comparability, improve transparency and increase the quality of financial reporting (EC Regulation No. 1606/2002). However, although it is the objective of the European Union to become more united, there are significant differences in the backgrounds of the European countries. This research analyzes cross-country differences in disclosure in the balance sheets of companies, based on the level of enforcement, the prior accounting system and the legal system. The sample consists of 170 companies from France, Germany, the Netherlands, Spain and the United Kingdom. The variables are based on the recognition materiality concept and indicate the amount of detail in the disclosure in the balance sheets. The recognition materiality concept provides a limit below which disclosure is considered not material, based on the size and therefore is an indication for the amount of detail. The results indicate that the legal system has the strongest influence on the disclosure in balance sheets. Companies from common law countries provide significant more detailed balance sheet accounts in their annual reports, than companies from code law countries.

Guide to Analysing Companies

Author : The Economist
Publisher : Hachette UK
ISBN 13 : 1610394798
Total Pages : 368 pages
Book Rating : 4.6/5 (13 download)

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Book Synopsis Guide to Analysing Companies by : The Economist

Download or read book Guide to Analysing Companies written by The Economist and published by Hachette UK. This book was released on 2015-01-06 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: In today's volatile, complex and fast-moving business world, it can be difficult to gauge how sound a company really is. An apparently strong balance sheet and impressive reported profits may be hiding all sorts of problems that could even spell bankruptcy. So how do you: Know whether a company is well run and doing well? Decide which ratios and benchmarks to use to assess performance? Work out if a company has massaged its results? Recognize the danger signs on the corporate horizon? Compare companies operating in different sectors or countries? These and many other important questions are answered in a completely updated and revised sixth edition of this clear and comprehensive guide. It is aimed at anyone who wants to understand a company's annual report, judge a customer's creditworthiness, assess a company's investment potential, and much more.

Financial Reporting by Privately Owned Companies to the External Users of Their Financial Information

Author : Alan L. Ramsay
Publisher :
ISBN 13 : 9780909744410
Total Pages : 64 pages
Book Rating : 4.7/5 (444 download)

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Book Synopsis Financial Reporting by Privately Owned Companies to the External Users of Their Financial Information by : Alan L. Ramsay

Download or read book Financial Reporting by Privately Owned Companies to the External Users of Their Financial Information written by Alan L. Ramsay and published by . This book was released on 1989-01-01 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Corporate Reporting

Author : Geoff Everingham
Publisher : Juta and Company Ltd
ISBN 13 : 9780702176777
Total Pages : 724 pages
Book Rating : 4.1/5 (767 download)

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Book Synopsis Corporate Reporting by : Geoff Everingham

Download or read book Corporate Reporting written by Geoff Everingham and published by Juta and Company Ltd. This book was released on 2008-06-30 with total page 724 pages. Available in PDF, EPUB and Kindle. Book excerpt: The realm of corporate reporting has shifted significantly since the 7th edition of this book was published. With the world becoming an ever smaller place, the need for a set of global reporting standards has become all the more pressing. To this end two major frameworks have emerged as the flag bearers of global financial reporting standards viz International Financial Reporting Standards (IFRS) and US GAAP. The former has been mandatory for all companies listed on the JSE Securities Exchange Limited (JSE) since 2005. The differential framework ties in well with the recent amendments to the Companies Act in the form of the Corporate Laws Amendment Act (CLAA). The CLAA marks the first phase of Corporate Law reform in South Africa and aims to introduce, amongst other reforms, differential reporting for limited interest companies as defined, to ease the burden of financial reporting on entities where external use of financial information is limited. It will be followed by the new Companies Act which is currently at the Bill stage. The CLAA has an effective date of 14 December 2007. The disclosure requirements set out in this book apply to South African enterprises. They can therefore be applied to companies, close corporations, trusts and partnerships, irrespective of differences in capital structure. Enterprises which are subsidiaries of foreign parent companies may also be required to prepare their financial statements in a format, and with disclosure, that complies with reporting standards abroad. This could lead to disclosure additional to that required in South Africa as set out in this book.

Reporting Disaggregated Information

Author : Paul Pacter
Publisher : Financial Accounting Standards Boar Foundation
ISBN 13 :
Total Pages : 452 pages
Book Rating : 4.4/5 (91 download)

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Book Synopsis Reporting Disaggregated Information by : Paul Pacter

Download or read book Reporting Disaggregated Information written by Paul Pacter and published by Financial Accounting Standards Boar Foundation. This book was released on 1993 with total page 452 pages. Available in PDF, EPUB and Kindle. Book excerpt:

COMPANY VALUATION UNDER IFRS - 3RD EDITION

Author : Nick Antill
Publisher : Harriman House Limited
ISBN 13 : 0857197770
Total Pages : 286 pages
Book Rating : 4.8/5 (571 download)

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Book Synopsis COMPANY VALUATION UNDER IFRS - 3RD EDITION by : Nick Antill

Download or read book COMPANY VALUATION UNDER IFRS - 3RD EDITION written by Nick Antill and published by Harriman House Limited. This book was released on 2020-02-11 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: Revised and updated. The influence of International Financial Reporting Standards (IFRS) on accounting across the world is stronger than ever. Most importantly, this stems from the mandatory adoption of IFRSs in many parts of the world, including Europe, Canada, Australia, Brazil and, with some relatively small exceptions, China. Additionally, foreign registrants in the US are also permitted to use IFRS by the SEC. The impact of IFRSs also extends to accounting developments as the IASB and the FASB work closely together to formulate new standards such as those recently issued on leasing and revenue recognition. It is clear that investors, analysts and valuers need to understand financial statements produced under IFRS to feed in to their valuations and broader investment decisions. Written by practitioners for practitioners, the book addresses valuation from the viewpoint of the analyst, the investor and the corporate acquirer. It starts with valuation theory: what is to be discounted and at what discount rate? It explains the connection between standard methodologies based on free cash flow and on return on capital. And it emphasizes that, whichever method is used, accurate interpretation of accounting information is critical to the production of sensible valuations. The authors argue that forecasts of cash flows imply views on profits and balance sheets, and that non-cash items contain useful information about future cash flows - so profits matter. The book addresses the implications for analysis, modelling and valuation of key aspects of IFRS, all updated for recent developments, including: - Pensions - Stock options - Derivatives - Provisions - Leases - Revenue recognition - Foreign currency The text also sets out the key differences between IFRS and US GAAP treatments of these issues, in addition to their implications for analysis. A detailed case study is used to provide a step-by-step valuation of an industrial company using both free cash flow and economic profit methodologies. The authors then address a range of common valuation problems, including cyclical or immature companies, as well as the specialist accounting and modelling knowledge required for regulated utilities, resource extraction companies, banks, insurance companies, real estate companies and technology companies. Accounting for mergers and disposals is first explained and then illustrated with a detailed potential acquisition.