International Accounting: A User Perspective
Saudagaram, Shahrokh M.
International Accounting: A User Perspective - New Delhi: Taxmann Publication, 2001. - xi, 228 pages ;
Includes index
Financial Reporting in The Global Area --
Interaction Between Accounting and Its Environment --
Nature of Capital Markets --
Type of Reporting Regime --
Type of Business Entities --
Type of Legal System --
Level of Enforcement of Regulations --
Level of Inflation --
Political and Economic Ties --
Status of the Accounting Profession --
Existence of a Conceptual Framework --
Quality of Accounting Education --
Diverse Roles of Accounting in Countries --
Policy Choices in Accounting --
Effects of Diversity on Capital Markets --
Classification of Financial Accounting and Reporting Systems --
Review of Selected Classification Studies --
Major Challenges Facing Accounting Globally --
Global Harmonization --
Financial Reporting in Emerging Economies --
Social and Environmental Reporting --
Financial Reporting in the High Technology Era --
Harmonizing Financial Reporting Standards Globally --
Rationale for Harmonization --
Pressures for Harmonization --
Obstacles to Harmonization --
Measuring Harmonization --
Supranational Organizations Engaged in Accounting Harmonization --
Harmonization Scenarios --
Current Evidence on Harmonization --
Global --
Regional --
Accounting for Currency Exchange Rate Changes --
Overview of Foreign Currency Markets and Exchange Rates --
Foreign Exchange Exposure --
Accounting for Exchange Rate Fluctuations --
Foreign Currency Transaction vs. Translation --
Translation Methods --
Foreign Currency Translation in the United States --
FASB Statement No. 8 (SFAS No. 8) --
FASB Statement No. 52 (SFAS No. 52).
This text examines the recent globalization of business and capital markets and the need for cross-border financial information. It introduces international accounting concepts to future business managers and offers comprehensive coverage of international accounting issues
9780324015836 0324015836 9789812402110 981240211X
Comparative accounting.
International business enterprises -- Accounting.
657 / SAU
International Accounting: A User Perspective - New Delhi: Taxmann Publication, 2001. - xi, 228 pages ;
Includes index
Financial Reporting in The Global Area --
Interaction Between Accounting and Its Environment --
Nature of Capital Markets --
Type of Reporting Regime --
Type of Business Entities --
Type of Legal System --
Level of Enforcement of Regulations --
Level of Inflation --
Political and Economic Ties --
Status of the Accounting Profession --
Existence of a Conceptual Framework --
Quality of Accounting Education --
Diverse Roles of Accounting in Countries --
Policy Choices in Accounting --
Effects of Diversity on Capital Markets --
Classification of Financial Accounting and Reporting Systems --
Review of Selected Classification Studies --
Major Challenges Facing Accounting Globally --
Global Harmonization --
Financial Reporting in Emerging Economies --
Social and Environmental Reporting --
Financial Reporting in the High Technology Era --
Harmonizing Financial Reporting Standards Globally --
Rationale for Harmonization --
Pressures for Harmonization --
Obstacles to Harmonization --
Measuring Harmonization --
Supranational Organizations Engaged in Accounting Harmonization --
Harmonization Scenarios --
Current Evidence on Harmonization --
Global --
Regional --
Accounting for Currency Exchange Rate Changes --
Overview of Foreign Currency Markets and Exchange Rates --
Foreign Exchange Exposure --
Accounting for Exchange Rate Fluctuations --
Foreign Currency Transaction vs. Translation --
Translation Methods --
Foreign Currency Translation in the United States --
FASB Statement No. 8 (SFAS No. 8) --
FASB Statement No. 52 (SFAS No. 52).
This text examines the recent globalization of business and capital markets and the need for cross-border financial information. It introduces international accounting concepts to future business managers and offers comprehensive coverage of international accounting issues
9780324015836 0324015836 9789812402110 981240211X
Comparative accounting.
International business enterprises -- Accounting.
657 / SAU