Radebaugh, Lee H.

International accounting and multinational enterprises / Lee H. Radebaugh, Sidney J. Gray, Ervin L Black - 6th ed. - Hoboken, NJ : J. Wiley, c2006. - xiv, 506 p. : ill ; 26 cm.

Includes access to practice set.



Make informed decisions in today's dynamic international businessenvironments International accounting has never been so exciting. Not only isthe pace of international business, finance, and investment rapidlyincreasing, but we are also moving closer than ever before toward aconvergence of accounting standards worldwide. Updated and revised to keep pace with these changes, this SixthEdition of Radebaugh, Gray, and Black's International Accountingand Multinational Enterprises focuses on international businessstrategies and how accounting applies to these strategies. You'lllearn how to use financial and accounting information acrossborders, and make more informed decisions in an increasinglycomplex international business environment. The authors alsoexplain the key factors, including cultural differences, thatinfluence accounting standards and practices in differentcountries, and how those factors impact the harmonization ofstandards worldwide. New to This Edition: * New coauthor, Ervin L. Black of Brigham Young University. * Updated coverage on corporate governance, Sarbanes-Oxley, thePublic Company Accounting Oversight Board (PCAOB), and how theseforces affect U.S.-based multinationals, as well as companies inother countries. * Increased coverage of the efforts of the International AccountingStandards Board (IASB) to establish a uniform set of InternationalFinancial Reporting Standards (IRFS) worldwide and its interfacewith different national standard setters, especially the FASB.Special attention is given to the experience of the European Unionand Australia in adopting IFRS in 2005. * A web-based International Accounting Practice Problem, whichhelps students see how to apply IFRS to a set oftransactions. * Brief, user-oriented examples called Strategic Decision Points atthe beginning of each chapter. * Expanded end-of-chapter material, including more discussionquestions and exercises. * New cases (two per chapter) on the web. * Accounting for foreign exchange is now covered in two chapters.One chapter focuses on accounting issues, and the other chapter,which is new, focuses on foreign exchange risk management.



0471652695

2006273647


International business enterprises--Accounting
Comparative accounting

657/.96

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