International accounting can be viewed in teams of the accounting issues uniquely confronted by companies involved in international business. It also can be viewed more broadly as the study of how accounting is practiced in each and every country around the world, learning about and comparing the differences in financial reporting, taxation, and other accounting practices taht exist across countries. This book is designed to be used in a course that attempts to provide an overview of the broadly defined area of international accounting, but that focuses on the accounting issues related to international business activities and foreign operations.
Chapter 1 Introduction to International Accounting
Chapter 2 Worldwide Accounting Diversity
Chapter 3 International Convergence of Financial Reporting
Chapter 4 International Financial Reporting Standards
Chapter 5 Comparative Accounting
Chapter 6 Foreign Currency Transactions and Hedging Foreign Exchange Risk
Chapter 7 Translation of Foreign Currency Financial Statements
Chapter 8 Additional Financial Reporting Issues
Chapter 9 Analysis of Foreign Financial Statements
Chapter 10 International Taxation
Chapter 11. International Transfer Pricing
Chapter 12 Strategic Accounting Issues in Multinational Corporations
Chapter 13 Comparative International Auditing and Corporate Governance