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Textbook
International Accounting and Multinational Enterprises, 6th EditionJanuary 2006, ©2006
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Chapter 2. International Accounting Patterns, Culture and Development.
Chapter 3. Comparative International Financial Accounting I.
Chapter 4. Comparative International Financial Accounting II.
Chapter 5. International Financial Statement Analysis.
Chapter 6. International Transparency and Disclosure.
Chapter 7. International Accounting Standards and Global Convergence.
Chapter 8. International Business Combinations, Goodwill and Intangibles.
Chapter 9. International Segment Reporting.
Chapter 10. Foreign Currency Transactions and Translation.
Chapter 11. International Accounting for Price Changes.
Chapter 12. Corporate Governance and Control of Global Operations.
Chapter 13. Foreign Exchange Risk Management.
Chapter 14. International Budgeting and Performance Evaluation.
Chapter 15. International Auditing Issues.
Chapter 16. International Taxation Issues.
Name and Company Index.
Subject Index.
Sidney J. Gray, Ph.D., is Professor of International Business and Head of the School of International Business in the Faculty of Commerce and Economics at the University of New South Wales. He is also foundation Co-Director of the Australian Centre for International Business(a collaborative venture with the University of Melbourne). Professor gray has published in many leading journals around the world, and is the author/co-author of a number of books, including International Accounting and Multinational Enterprises and Financial Accounting: A Global Approach. In 1994 he as named "Outstanding International Accounting Educator" by the American Accounting Association.
- Erv Black of Brigham Young University has been added as a third co-author
- Content has been updated to includcoverage of corporate governance, Sarbanes - Oxley, the Public Company Accounting Oversight Board (PCAOB), and how these forces affect U.S.-based multinationals as well as companies in other counties.
- The description of accounting in different countries is strengthened to include a wider variety of industrial and developing countries from around the world.
- An International Accounting Pracitce Problem has been added to help students see how to apply IFRS to a set of transactions.
- There is more focus on the efforts of the IASB to establish a uniform set of International Financial Reporting Standards’ worldwide and its interface with different national standard setters, especially the FASB. Special attention is given to the experience of the European Union and Australia in adopting IFRS in 2005.
- Each chapter will begin with a short company example called a “Strategic Decision Point, a user – oriented feature.
- End of chapter material is expanded and updated to include 15 Discussion Questions per chapter, 15 Exercises per chapter and two Cases per chapter.
- Accounting for foreign exchange has been separated into two chapters. One chapter focuses on accounting issues, and the other chapter, which is new, focuses on foreign exchange risk management, which is more of a managerial issue.
- More examples are given of companies from a wide variety of countries, size, and industries.
- a unique strategic management perspective combining accounting, international business, and global strategy
- emphasis on importance of cultural differences
- effective blending of theory and practice
- extensive discussion questions, exercises and case materials
