International Finance and Accounting Handbook

Informationen zum Autor Choi is Professor of Accounting and International Business at the Stern School of Business, New York University. He is also Dean of the undergraduate Business College and Vice Dean of the Stern School of Business. He has served as Chairman of NYU's Department of Accounting, Taxation, and Business Law and its International Business Area and is a former Director of the Vincent C. Ross Institute of Accounting Research. Klappentext Global business is a fact of life, and those whose decisions encompass the international dimensions of financial analysis, reporting, and control must thoroughly understand numerous issues in the international finance and accounting arena. Expanded and updated from its award-winning predecessor, International Finance and Accounting Handbook, Third Edition, provides the tools and techniques needed to come to grips with the differences in accounting principles, financial disclosure, and auditing practices found in today?s global market. Composed of seven informative parts, this comprehensive guide covers several important topics, including the globalization of financial markets, financial analysis, the diversity that characterizes global accounting measurements, and international accounting harmonization. It also provides an executive education on other relevant issues such as reporting, international transfer pricing and taxation, and international auditing. Combining technical know-how with practical experience, International Finance and Accounting Handbook, Third Edition is a useful reference for financial managers, credit and security analysts, bankers, lawyers, auditors, and educators looking to better understand this ever changing financial field. Zusammenfassung Suitable for those whose interests or responsibilities concern the international dimensions of accounting, reporting, and control and finance. This book provides the tools for those managers who need to come to grip with issues in the international finance and accounting arena. Inhaltsverzeichnis PART I: GLOBALIZATION OF FINANCIAL MARKETS. 1. Integration of World Financial Markets: Past, Present, and Future (ROY C. SMITH, New York University). 2. Globalization of the Financial Services Industry (INGO WALTER, New York University). 3. BIS Basel International Bank Capital Accords (LINDA ALLEN, Baruch College, CUNY; ANTHONY SAUNDERS, New York University). PART II: FINANCIALANALYSIS. 4. Foreign Investment Analysis (DAVID K. EITEMAN, University of California, Los Angeles). 5. International Treasury Management (MICHAEL H. MOFFETT, Thunderbird-The American Graduate School of International Management; JAMES L. MILLS, Thunderbird-The American Graduate School of International Management). 6. Management of Corporate Foreign Exchange Risk (GUNTER DUFEY, University of Michigan and McKinsey & Co.; IAN H. GIDDY, New York University). 7. Interest Rate and Foreign Exchange Risk Management Products: Overview of Hedging Instruments and Strategies (RICHARD C. STAPLETON, Strathclyde University, United Kingdom; MARTI G. SUBRAHMANYAM, New York University). 8. Market Risk (ANTHON Y SAUNDERS, New York University; MARCIA M. CORNETT, Southern Illinois University). 9. Valuation in Emerging Markets (ASWATH DAMODARAN, New York University). 10. Business Failure Classification Models: An International Survey (EDWARD I. ALTMAN, New York University; PAUL NARAYANAN, Consultant). 11. International Diversification (EDWIN J. ELTON, New York University; MARTIN J. GRUBER, New York University). PART III: WORLD SCENE OF ACCOUNTING AND REPORTING PRACTICES. 12. Summary of Accounting Principle Differences Around the World (WILLIAM E. DECKER, JR., PricewaterhouseCoopers LLP; PAUL BRUNNER, PricewaterhouseCoopers LLP). 13. Corporate Financial Disclosure: A Global Assessment (CAROL A. FROST, Glo...

List of contents

PART ONE. GLOBALIZATION OF FINANCIAL MARKETS.
 
Integration of World Financial Markets: Past, Present, and Future (Roy C. Smith).
 
Globalization of the Financial Services Industry (Ingo Walter).
 
BIS Basel International Bank Capital Accords (Linda Allen and Anthony Saunders).
 
PART TWO. FINANCIAL ANALYSIS.
 
Foreign Investment Analysis (David K. Eiteman).
 
International Treasury Management (Michael H. Moffett and James L. Mills).
 
Management of Corporate Foreign Exchange Risk (Gunter Dufey Ian H. Giddy).
 
Interest Rate and Foreign Risk Management Products: Overview of Hedging Instruments and Strategies (Richard C. Stapleton and Marti G. Subrahmanyam).
 
Market Risk (Anthony Saunders and Marcia M. Cornett).
 
Valuation in Emerging Markets (Aswath Damodaran).
 
Business Failure Classification Models: An International Survey (Edward I. Altman and Paul Narayanan).
 
International Diversification (Edwin J. Elton and Martin J. Gruber).
 
PART THREE. WORLD SCENE OF ACCOUNTING AND REPORTING PRACTICES.
 
Summary of Accounting Principle Differences Around the World (William E. Decker and Paul Brunner).
 
Corporate Financial Disclosure: A Global Assessment (Carol A. Frost and Kurt P. Ramin).
 
Globalization of World Financial Markets: Perspectives of the U.S. Securities and Exchange Commission (Sarah Hanks).
 
Taxonomy of Auditing Standards (Belverd E. Needles).
 
PART FOUR. INTERNATIONAL ACCOUNTING HARMONIZATION.
 
International Accounting Standards (Paul Pacter).
 
European Harmonization (Peter Walton).
 
PART FIVE. REPORTING ISSUES.
 
consolidated Financial Statements and Business Combinations (James R. Ratliff).
 
FAS 133: Accounting for Derivative Products (Jeff Wallace).
 
Accounting for the Effects of Inflation (Harold Wyman).
 
Asset Securitization (Lisa Filomia).
 
Segmental and Foreign Operations Disclosure (Lee Radebaugh and Donna Street).
 
Corporate Environmental and Social Reporting (Carol Adams, et al.).
 
Corporate Governance in Emerging Markets: An Asian Perspective (Judy Tsui and Tony Shieh).
 
Multinational Budgeting and Control Systems (Frederick D.S. Choi).
 
Dynamic Performance Measurement Systems for a Global World: The Complexities to Come (Stephen Mezias, et al.).
 
Financial Reporting in Hyperinflationary Environments: A Transaction Analysis Framework for Management (Frederick D.S. Choi).
 
International Information systems (Jon A. Turner).
 
PART SIX. INTERNATIONAL TRANSFER PRICING AND TAXATION.
 
Transfer Pricing for Intercompany Transaction (Robert Feinschreiber and Margaret Kent).
 
International Taxation (Paul M. Bodner).
 
PART SEVEN. INTERNATIONAL AUDITING.
 
Managing the Audit Relationship in an International Context (Norman R. Walker).
 
Internal Auditing (Seymour Jones).
 
Index.

Product details

• Authors: Frederick D. Choi, Frederick D. S. Choi, Frederick D. S. (New York University) Choi, CHOI FREDERICK D S
• Assisted by: Frederick D. S. Choi (Editor), Frederic D S Choi (Editor), Frederick D S Choi (Editor)
• Publisher: Wiley, John and Sons Ltd
• Languages: English
• Product format: Hardback
• Released: 05.09.2003
• EAN: 9780471229216
• ISBN: 978-0-471-22921-6
• No. of pages: 896
• Subjects: Social sciences, law, business > Business > Business administration; Rechnungswesen, Accounting, Corporate Finance, Business & management, Wirtschaft u. Management, Spezialthemen Wirtschaft u. Management, Business & Management Special Topics, Internationales Rechnungswesen, International Accounting