Synopsis
All too often, books on accounting are written for accountants. In this unique book, accounting is used as a means, not as an end unto itself. Heely and Nersesian have written a guide for managers of multinational companies who wish to better understand the complex workings of a global business.
The book describes the globalization of business, the increasing complexity and related accounting treatments of doing business internationally. Recent developments in the standardization and harmonization of accounting practices around the world are discussed, accompanied by numerous examples from annual reports of both foreign and domestic companies. The process by which a parent company consolidates its results from foreign affiliates is described, along with the accounting which would accompany typical business transactions. Emphasis is placed on the connection between transfer pricing and taxation, including a discussion of the considerations which management must face when setting transfer prices. Accounting practices for inflation, along with currency exchange fluctuations, are dealt with from both accounting and risk management perspectives.
"synopsis" may belong to another edition of this title.
About the Author
ROY L. NERSESIAN is Chair of the Management Department at Monmouth College, New Jersey. His previous book Ships and Shipping: A Comprehensive Guide reflects extensive planning experience in the maritime industry.
"About this title" may belong to another edition of this title.
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Global Management Accounting
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Global Management Accounting (Hardcover)
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Bloomsbury Publishing Plc, Westport, 1993
ISBN 10: 0899307477
ISBN 13: 9780899307473
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Hardcover. Condition: new. Hardcover. All too often, books on accounting are written for accountants. In this unique book, accounting is used as a means, not as an end unto itself. Heely and Nersesian have written a guide for managers of multinational companies who wish to better understand the complex workings of a global business.The book describes the globalization of business, the increasing complexity and related accounting treatments of doing business internationally. Recent developments in the standardization and harmonization of accounting practices around the world are discussed, accompanied by numerous examples from annual reports of both foreign and domestic companies. The process by which a parent company consolidates its results from foreign affiliates is described, along with the accounting which would accompany typical business transactions. Emphasis is placed on the connection between transfer pricing and taxation, including a discussion of the considerations which management must face when setting transfer prices. Accounting practices for inflation, along with currency exchange fluctuations, are dealt with from both accounting and risk management perspectives. Heely and Nersesian have written a guide for managers of multinational companies who wish to better understand the complex workings of a global business.The book describes the globalization of business, the increasing complexity and related accounting treatments of doing business internationally. This item is printed on demand. Shipping may be from multiple locations in the US or from the UK, depending on stock availability. Seller Inventory # 9780899307473
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Global Management Accounting: A Guide for Executives of International Corporations
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Global Management Accounting (Hardcover)
Published by
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ISBN 10: 0899307477
ISBN 13: 9780899307473
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Hardcover. Condition: new. Hardcover. All too often, books on accounting are written for accountants. In this unique book, accounting is used as a means, not as an end unto itself. Heely and Nersesian have written a guide for managers of multinational companies who wish to better understand the complex workings of a global business.The book describes the globalization of business, the increasing complexity and related accounting treatments of doing business internationally. Recent developments in the standardization and harmonization of accounting practices around the world are discussed, accompanied by numerous examples from annual reports of both foreign and domestic companies. The process by which a parent company consolidates its results from foreign affiliates is described, along with the accounting which would accompany typical business transactions. Emphasis is placed on the connection between transfer pricing and taxation, including a discussion of the considerations which management must face when setting transfer prices. Accounting practices for inflation, along with currency exchange fluctuations, are dealt with from both accounting and risk management perspectives. Heely and Nersesian have written a guide for managers of multinational companies who wish to better understand the complex workings of a global business.The book describes the globalization of business, the increasing complexity and related accounting treatments of doing business internationally. This item is printed on demand. Shipping may be from our UK warehouse or from our Australian or US warehouses, depending on stock availability. Seller Inventory # 9780899307473
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