Financial Reporting by Multinationals

by Carol A. Adams, Clare B. Roberts

Overview

Financial Reporting by Multinationals is concerned with financial reporting issues resulting from the growth and spread of multinational corporations. The book consists of up to date readings from a broad range of international journals which look at, and evaluate, the financial accounting techniques adopted in different parts of the world for dealing with issues such as group accounting, segmental reporting, foreign currency translation and inflation accounting. It also includes articles concerned with financial reporting issues resulting from the globalization of world stock markets from a corporate, investor and stock market perspective. The final section considers issues for other users of multinational financial reports such as host governments and employees.

Product Details

ISBN-13:	9781858981932
Publisher:	Edward Elgar Publishing
Publication date:	07/01/1996
Series:	The Library of International Accounting series , #5
Pages:	560
Product dimensions:	6.62(w) x 9.62(h) x (d)

About the Author

Edited by Carol A. Adams, Professor of Accounting, Durham University Business School and Clare B. Roberts, formerly University of Aberdeen Business School, UK

Table of Contents

Contents: Acknowledgements Introduction Part I: Financial Reporting Overview Part II: International Financial Accounting Techniques A. Accounting for Groups B. Segmental Reporting C. Foreign Currency Translation D. Inflation Accounting Part III: International Financial Reporting Issues A. Financial Reporting and Stock Markets B. Financial Reporting and Other Users Name Index

Editorial Reviews

A collection of articles from 1988-1994 issues of professional journals, discussing financial reporting issues that are unique to international business. Part I provides an overview of aspects of international financial accounting including classification, country specific studies, and harmonization (covered in detail by vols. 1, 2, 3, and 4 of the series). Part II details four accounting techniques of concern to multinationals: group accounts and consolidation, segmental reporting, foreign currency translation, and accounting for inflation. Part III looks at international financial reporting issues such as financial reporting and stock markets, and financial reporting and other users. For accountants. Annotation c. Book News, Inc., Portland, OR (booknews.com)

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