Kategoria BISAC: Business & Economics >> International - Accounting

A business that is not aware of all of its exposure to the tax policy of each country in which it does business may find itself paying more in taxes that the share of profit it generates. The Organisation for Economic Co-operation and Development (OECD) seeks to reduce the risk of business taxation in multiple countries. Transfer Pricing Handbook explores how countries can apply the OECD Guidelines to tax businesses that conduct their endeavors in more than one country. It is the ultimate comprehensive guide for...

To help global managers and international business scholars understand the multiple influences of globalization and digital technology on global financial management, Carrada-Bravo has dispensed with traditional distinctions between corporate and global finance in order to bring a much-needed coherence to the practice and study of global finance. Throughout this well-structured and highly practical volume, he emphasizes the delivery of business experiences associated with the financial interaction between entities of two or more regions of the world via the Internet or other form of...

Although it is still unclear whether the US will adopt IFRS, the global business environment makes it necessary for accounting students and professionals to be bilingual in both US GAAP and IFRS. This comprehensive textbook offers:

• A clear presentation of the concepts underlying IFRS
• A...

Although it is still unclear whether the US will adopt IFRS, the global business environment makes it necessary for accounting students and professionals to be bilingual in both US GAAP and IFRS. This comprehensive textbook offers:

• A clear presentation of the concepts underlying IFRS
• A...

A practical approach for entrepreneurs and investors

Entrepreneurial Finance provides readers with the fundamental knowledge to finance, start, grow, and value new ventures, without the complex finance terms and calculations. This comprehensive yet practical approach incorporates a global perspective that appeals to entrepreneurs, investors, and students with diverse backgrounds, knowledge, and experience. From Facebook to Camera], Gary Gibbons, Robert D. Hisrich, and Carlos M. DaSilva use real-world examples and their professional experiences to bring concepts to life. This text is one...

International Standards on Auditing (ISA) are standards or guidelines that auditors follow when conducting a financial audit of a companys financial statements in those jurisdictions that have adopted ISAs or some version of ISAs. These standards are issued by the International Federation of Accountants (IFAC) through the International Auditing and Assurance Standards Board (IAASB). ISA covers a wide variety of ground. It designates specific responsibilities of an auditor including how to plan an audit; how to evaluate and conclude on the adequacies of internal controls; how to evaluate...

The growing internationalization of markets, the relaxation of constraints on capital flows between countries, and the creation of different economic unions -- the European Union in particular -- initiated the flow of capital, goods, and services across national borders, growth and diffusion of shareholding, and increased merger activity among the world s largest stock exchanges. These changes have stimulated an interest in understanding developments in accounting and corporate governance in a newly qualitative way.

Law, Corporate Governance, and Accounting sets out a...

Italian accounting has a long and honourable tradition of theoretical and applied analysis of the accounting and reporting function, perceived and defined much more broadly than in the Anglo-Saxon tradition. The high point of this perhaps, is the creation of what is known as Economia Aziendale (EA). The antecedents, genesis, and later developments are here presented in detail by highly knowledgeable specialists in the field.

EA takes as a prerequisite the necessity of the business (entity/azienda) to ensure its own long-run survival. This requires that the necessary...

Globalization has produced opportunities and challenges that countries and firms respond to with a variety of policies and strategies. Approaches that scholars may find intuitively appealing may be considered inappropriate in some contexts. This book highlights the diversity of challenges, opportunities as well as the policy and strategy options that governments and businesses have considered useful in different operational contexts. It brings together research done by scholars at the International Business Centre, Department of Business and Management at Aalborg University, Denmark, and...