International Accounting: A User Perspective

By: Saudagaram, Shahrokh MMaterial type: TextTextPublication details: New Delhi: Taxmann Publication, 2001Description: xi, 228 pagesISBN: 9780324015836; 0324015836 ; 9789812402110 ; 981240211XSubject(s): Comparative accounting | International business enterprises -- AccountingDDC classification: 657
Contents:
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).
Summary: 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
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Item type Current library Collection Call number Status Date due Barcode Item holds
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Reference 		Reference 657 SAU (Browse shelf(Opens below)) Available 009495
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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

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