This text presents international accounting within the context of managing multinational enterprises, focusing on business strategies and how accounting applies to these strategies. This unique approach gives students the opportunity to learn about international accounting from a perspective similar to what they will experience in the business world. The book explains the key factors that influence accounting standards and practices in different countires, and how those factors impact the convergence of standards worldwide. Particular emphasis is given to culture and its unique contribution to accounting standards and practices worldwide. The book focuses on the needs of users of financial and accounting information across borders with the aim of enhancing their understanding of how to use information and make more informed decisions in an increasingly complex and dynamic international business environment.

Designed for students, this text identifies unique accounting problems faced by multinational firms. It provides a comparative study of such topics as inflation, foreign currency translation, and auditing by examining the problems not only from the perspective of U S firms, but also from the perspective of other countries. Each chapter closes with a set of study questions, exercises and at least one case to challenge students and promote good classroom discussion.

本书在管理跨国企业的环境下阐述国际会计问题,探讨跨国企业的经营战略以及如何将会计应用于经营战略,并重点阐述国际会计和财务决策的国际商务环境,在国际商务活动的国内、国外两个层次上向读者提供相关关键问题的更为深入和全面的知识。

International accounting within the context of multinational business The sixth edition of International Accounting and Multinational Enterprises offers students the chance to learn about international accounting from a real-world business perspective. The book presents the main concepts that influence accounting standards and practices in various countries. The effect of culture on accounting standards is also explored. The text looks at how financial and accounting information is used in enterprises worldwide so students gain skills for informed decision making. This textbook is paired with an International Financial Reporting Standards (IFRS) primer. The primer serves as a guide of accounting standards as developed by the International Accounting Standards Board.