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International Accounting and Multinational Enterprises, 6th Edition

International Accounting and Multinational Enterprises, 6th Edition (EHEP000522) cover image


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.
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Table of Contents

Chapter 1. International Accounting and International Business.

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.


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Author Information

Lee Radebaugh, Ph.D., is the Director of the School of Accountancy and Information Systems and KPMG Professor of Accounting at Brigham Young University. In addition, he is the Executive Director of the BYU Center for International Business Education and Research (CIBER). Professor Radebaugh is co-author of International Business Environments and Operations and International Accounting and Multinational Enterprises, and is the co-author of seven books on Canada-U.S. trade and investment relations. In 1998 he was named the "Outstanding International Educator" of the International Section of the American Accounting Association, and "International Person of the Year" by the World Trade Association of Utah.

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.

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New To This Edition

  • 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. 
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The Wiley Advantage

  • 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
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Instructors Resources
Wiley Instructor Companion Site
The Instructor's Manual and Powerpoint slides are available on the Radebaugh website. This site will also contain any updates to course materials and relevant accounting standards.
Instructor's Manual
The Instructor's Manual contains detailed solutions to all cases and problems in the text. The manual offers suggested course outlines and outlines of each chapter. A multiple-choice test bank and transparency masters are also found in the manual.
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Students Resources
Wiley Student Companion Site
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Purchase Options
International Accounting and Multinational Enterprises, 6th Edition
ISBN : 978-0-471-65269-4
520 pages
January 2006, ©2006
$244.95   BUY

International Accounting and Multinational Enterprises, 6e with IFRS Primer Set
ISBN : 978-0-470-53925-5
896 pages
April 2009, ©2006
$257.95   BUY

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