International Business Accounting
An international company in analysing any particular transaction has a dual problem. Whatever the results of their internal analysis, the managers still need to consider how this transaction will look when reported externally under the rules imposed by the accounting conventions used by the auditors in the parent’s country of residence.
KeywordsExchange Rate International Business Foreign Currency Parent Company Financial Account Standard Board
Unable to display preview. Download preview PDF.
- Business International, Solving Accounting Problems for Worldwide Operations (New York: Business International, 1974).Google Scholar
- J. M. Burns, Accounting Standards and International Finance (Washington, DC: American Enterprises Institute for Public Policy Research).Google Scholar
- Frederick D. S. Choi and Gerhard G. Mueller, An Introduction to Multinational Accounting (Englewood Cliffs, NJ, and London: Prentice-Hall, 1978).Google Scholar
- Alasdair T. McLean, Business and Accounting in Europe (Lexington, Mass: Lexington Books, and Farnborough: Saxon House, 1973).Google Scholar
- Gerhard G. Mueller, ‘Accounting for multinationals’, Accountancy (July 1975).Google Scholar
- N. G. Rueschhoff, International Accounting and Financial Reporting (New York and London: Praeger, 1976).Google Scholar
- David Wainman, Currency Fluctuation: Accounting and Taxation Implications (Cambridge: Woodhead-Faulkner, 1976).Google Scholar