International Business Accounting

  • Douglas Wood
  • James Byrne


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.


Exchange Rate International Business Foreign Currency Parent Company Financial Account Standard Board 
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  1. Business International, Solving Accounting Problems for Worldwide Operations (New York: Business International, 1974).Google Scholar
  2. J. M. Burns, Accounting Standards and International Finance (Washington, DC: American Enterprises Institute for Public Policy Research).Google Scholar
  3. Frederick D. S. Choi and Gerhard G. Mueller, An Introduction to Multinational Accounting (Englewood Cliffs, NJ, and London: Prentice-Hall, 1978).Google Scholar
  4. Alasdair T. McLean, Business and Accounting in Europe (Lexington, Mass: Lexington Books, and Farnborough: Saxon House, 1973).Google Scholar
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  6. N. G. Rueschhoff, International Accounting and Financial Reporting (New York and London: Praeger, 1976).Google Scholar
  7. David Wainman, Currency Fluctuation: Accounting and Taxation Implications (Cambridge: Woodhead-Faulkner, 1976).Google Scholar

Copyright information

© Douglas Wood and James Byrne 1981

Authors and Affiliations

  • Douglas Wood
    • 1
  • James Byrne
    • 1
  1. 1.International Centre for Banking and FinanceManchester Business SchoolUK

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