International Finance and Accounting Handbook

ISBN-13: 9780471229216 / Angielski / Twarda / 2003 / 888 str.

Frederick D. S. Choi; Frederick D. S. Choi

Opis

The International Accounting and Finance Handbook is an excellent reference for assisting those with interests or responsibilities concerning the international dimensions of accounting, reporting, and control and finance. It provides the tools for managers who need to come to grip with the differences in accounting principles, financial disclosure and auditing practices in the worldwide finance and accounting arena.
* Provides an overview of international accounting and finance issues
* Contributors are from Big-5 firms, top legal and finance firms, and well-known academics
* Author is a leading academic expert in international accounting and finance with a great deal of practical consulting experience
* Shows important trends in international finance and accounting
* Provides practical examples and case studies

Spis treści

PART I: GLOBALIZATION OF FINANCIAL MARKETS.

1. Integration of World Financial Markets: Past, Present, and Future (ROY C. SMITH, New York University).

2. Globalization of the Financial Services Industry (INGO WALTER, New York University).

3. BIS Basel International Bank Capital Accords (LINDA ALLEN, Baruch College, CUNY; ANTHONY SAUNDERS, New York University).

PART II: FINANCIALANALYSIS.

4. Foreign Investment Analysis (DAVID K. EITEMAN, University of California, Los Angeles).

5. International Treasury Management (MICHAEL H. MOFFETT, Thunderbird The American Graduate School of International Management; JAMES L. MILLS, Thunderbird–The American Graduate School of International Management).

6. Management of Corporate Foreign Exchange Risk (GUNTER DUFEY, University of Michigan and McKinsey & Co.; IAN H. GIDDY, New York University).

7. Interest Rate and Foreign Exchange Risk Management Products: Overview of Hedging Instruments and Strategies (RICHARD C. STAPLETON, Strathclyde University, United Kingdom; MARTI G. SUBRAHMANYAM, New York University).

8. Market Risk (ANTHON Y SAUNDERS, New York University; MARCIA M. CORNETT, Southern Illinois University).

9. Valuation in Emerging Markets (ASWATH DAMODARAN, New York University).

10. Business Failure Classification Models: An International Survey (EDWARD I. ALTMAN, New York University; PAUL NARAYANAN, Consultant).

11. International Diversification (EDWIN J. ELTON, New York University; MARTIN J. GRUBER, New York University).

PART III: WORLD SCENE OF ACCOUNTING AND REPORTING PRACTICES.

12. Summary of Accounting Principle Differences Around the World (WILLIAM E. DECKER, JR., PricewaterhouseCoopers LLP; PAUL BRUNNER, PricewaterhouseCoopers LLP).

13. Corporate Financial Disclosure: A Global Assessment (CAROL A. FROST, Global Capital Markets Access LLC; KURT P. RAMIN, International Accounting Standards Committee Foundation).

14. Globalization of World Financial Markets: Perspective of the U.S. Securities and Exchange Commission (SARA HANKS, Clifford Chance).

15. Taxonomy of Auditing Standards (BELVERD E. NEEDLES, JR., DePaul University).

PART IV: INTERNATIONAL ACCOUNTING HARMONIZATION.

16. International Financial Reporting Standards (PAUL PACTER, Deloitte Touche Tohmatsu).

17. European Harmonization (PETER WALTON, Open University Business School, United Kingdom).

PART V: REPORTING ISSUES.

18. Consolidated Financial Statements and Business Combinations (JAMES R. RATLIFF, New York University).

19. FAS 133: Accounting for Derivative Instruments (JEFFREY B. WALLACE, Greenwich Treasury Advisors LLC).

20. Accounting for the Effects of Inflation (HAROLD E. WYMAN, Florida International University).

21. Asset Securitization (LISA FILOMIA–AKTAS, Ernst & Young LLP).

22. Segmental and Foreign Operations Disclosures (LEE H. RADEBAUGH, Brigham Young University; DONNA L. STREET, University of Dayton).

23. Corporate Environmental and Social Reporting (CAROL ADAMS, Monash University; GEOFFREY FROST, University of Sydney; SIDNEY J. GRAY, University of New South Wales).

24. Corporate Governance in Emerging Markets: An Asian Perspective (JUDY TSUI, The Hong Kong Polytechnic University; TONY SHIEH, City University of Hong Kong).

25. Multinational Budgeting and Control Systems (FREDERICK D.S. CHOI, New York University; GERALD F. LEWIS, Mobil Corporation (retired)).

26. Dynamic Performance Measurement Systems for a Global World: The Complexities to Come (STEPHEN MEZIAS, New York University; PATRICE MURPHY, New York University; YA–RU CHEN, New York University; MIKELLE A. CALHOUN, New York University).

27. Financial Reporting in Hyperinflationary Environments: A Transaction Analysis Framework for Management (FREDERICK D.S. CHOI, New York University).

28. International Information Systems (JON A. TURNER, New York University).

PART VI: INTERNATIONAL TRANSFER PRICING AND TAXATION.

29. Transfer Pricing for Intercompany Transactions (ROBERT FEINSCHREIBER, Feinschreiber & Associates; MARGARET KENT, Feinschreiber & Associates).

30. International Taxation (PAUL M. BODNER, Attorney–at–Law).

PART VII: INTERNATIONAL AUDITING.

31. Managing the Audit Relationship in an International Context (NORMAN R. WALKER, PricewaterhouseCoopers LLP; SEYMOUR JONES, New York University).

32. Internal Auditing (SEYMOUR JONES, New York University).

Index.

O autorze

Choi is Professor of Accounting and International Business at the Stern School of Business, New York University. He is also Dean of the undergraduate Business College and Vice Dean of the Stern School of Business. He has served as Chairman of NYU′s Department of Accounting, Taxation, and Business Law and its International Business Area and is a former Director of the Vincent C. Ross Institute of Accounting Research.

Blurb

Global business is a fact of life, and those whose decisions encompass the international dimensions of financial analysis, reporting, and control must thoroughly understand numerous issues in the international finance and accounting arena. Expanded and updated from its award–winning predecessor, International Finance and Accounting Handbook, Third Edition, provides the tools and techniques needed to come to grips with the differences in accounting principles, financial disclosure, and auditing practices found in today’s global market. Composed of seven informative parts, this comprehensive guide covers several important topics, including the globalization of financial markets, financial analysis, the diversity that characterizes global accounting measurements, and international accounting harmonization. It also provides an executive education on other relevant issues such as reporting, international transfer pricing and taxation, and international auditing. Combining technical know–how with practical experience, International Finance and Accounting Handbook, Third Edition is a useful reference for financial managers, credit and security analysts, bankers, lawyers, auditors, and educators looking to better understand this ever changing financial field.