Current Text, Volumes I General Standards & II Industry Standards Topical Index/Appendixes, Package (Accounting Standards Current Text)

Book Description

The 2003 FASB Accounting Standards publications give accounting professionals and financial executives a complete source of the current authoritative accounting pronouncements issued by the FASB and its predecessors.
ORIGINAL PRONOUNCEMENTS
The 2003 Original Pronouncements contains the FASB and AICPA pronouncements in three Volumes:
* Original Pronouncements: Volume I-FASB Statements 1-100 (0-471-23013-8)
* Original Pronouncements: Volume II-FASB Statements 101-150 (0-471-23013-8)
* Original Pronouncements: Volume III-AICPA Pronouncements and FASB Interpretations, Concepts Statement, and Technical Bulletins (0-471-23013-8)
Features
* Paragraphs containing amended standards are shaded to alert the reader.
* Status pages before each pronouncement identify sources of changes and other pronouncements affected by that pronouncement. Completely superseded pronouncements that may no longer be applied are omitted, and status pages are retained for those omitted pronouncements.
* EITF Issues and AICPA Accounting Standards Executives Committee (AcSEC) Statements of Position and Practice Bulletins are cross-referenced on applicable status pages.
* Separate appendixes identify amended paragraphs, effective dates for all Pronouncements, and topics discussed by the FASB Emerging Issues Task Force (EITF).
* Volume III contains the appendixes and a topical index to material in the Original Pronouncements and Current Text Volumes, EITF Issues, and the FASB's question-and-answer Special Reports.
CURRENT TEXT
The 2003 Current Text is an integration of financial accounting and reporting standards arranged by topic for General and Industry Standards and includes all currently effective (as of June 1, 2003) FASB Statements, Interpretations, and Technical Bulletins and AICPA APB Opinion, Interpretations, and Accounting Research Bulletins in two volumes:
* Current Text: Volume I-General Standards (0-471-56290-4)
* Current Text: Volume II-Industry Standards (0-471-56290-4)
Features
* Arranged alphabetically by topics for easy reference.
* EITF Issues are listed by topic and where applicable linked to specific paragraphs.
* AICPA AcSEC Statements of Position and Practice Bulletins are listed by topic where applicable.
* FASB's question-and-answer Special Reports and FASB Staff Positions are included y topic.
* Links Current Text paragraphs to the original pronouncements in a Volume II appendix.
* Contains the appendixes and a topical index as described above for Volume III of Original Pronouncements.
STATEMENTS OF FINANCIAL ACCOUNTING CONCEPTS (0-471-23014-6) The FASB Statements of Financial Accounting Concepts are published in a separate volume, which includes an index for easy reference. the Concepts are also included in Volume III of Original pronouncements.
Any accountant or financial executive who need to refer to FASB pronouncements will not want to be without these timely accounting publications.

Book Description

This text contains current and relevant information about the global marketplace, free from regional and cultural bias. Written by authors with multinational and multicultural backgrounds, this text provides complete coverage of every issue from every viewpoint.

Customer Reviews:

Price vs. Quality.......2002-03-07

Overall, I found the book pricey given the quality... The layout is also not as user friendly as other textbooks in the field. For every topic it does give an example, but does not always clearly outline the steps obtained to achieve the displayed solution. Not to mention the fact that there is almost one error in every larger example.

International Accounting and Multinational Enterprises

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International Accounting and Multinational Enterprises
Lee H. Radebaugh , Sidney J. Gray , and Ervin L. Black
Manufacturer: Wiley
ProductGroup: Book
Binding: Hardcover

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ASIN: 0471652695

Book Description

Make informed decisions in today's dynamic international business environments
International accounting has never been so exciting. Not only is the pace of international business, finance, and investment rapidly increasing, but we are also moving closer than ever before toward a convergence of accounting standards worldwide.

Updated and revised to keep pace with these changes, this Sixth Edition of Radebaugh, Gray, and Black's International Accounting and Multinational Enterprises focuses on international business strategies and how accounting applies to these strategies. You'll learn how to use financial and accounting information across borders, and make more informed decisions in an increasingly complex international business environment. The authors also explain the key factors, including cultural differences, that influence accounting standards and practices in different countries, and how those factors impact the harmonization of standards worldwide.

New to This Edition:
* New coauthor, Ervin L. Black of Brigham Young University.
* Updated coverage on 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 countries.
* Increased coverage of the efforts of the International Accounting Standards Board (IASB) to establish a uniform set of International Financial Reporting Standards (IRFS) 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.
* A web-based International Accounting Practice Problem, which helps students see how to apply IFRS to a set of transactions.
* Brief, user-oriented examples called Strategic Decision Points at the beginning of each chapter.
* Expanded end-of-chapter material, including more discussion questions and exercises.
* New cases (two per chapter) on the web.
* Accounting for foreign exchange is now covered in two chapters. One chapter focuses on accounting issues, and the other chapter, which is new, focuses on foreign exchange risk management.

Comparative International Accounting (9th Edition)

Average customer rating:

Thorough, but difficult to read
Broad coverage of major world accounting systems

Comparative International Accounting (9th Edition)
Christopher Nobes , and Robert B Parker
Manufacturer: Prentice Hall
ProductGroup: Book
Binding: Paperback

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ASIN: 0273703579

Book Description

Comparative International Accounting takes a comprehensive look at the international dimensions of financial accounting and reporting. While the book's two main authors have written the majority of chapters, it includes several contributions from a diverse group of international experts, all of who are leading practitioners or academics. The book is split into four distinct parts with Part 1 giving an overview of international differences in accounting and financial reporting. Part 2 examines individual countries and includes country studies of UK, US, The Netherlands, France, Germany, Japan, Australia, Canada, Singapore, Scandinavia, Central and Eastern Europe and China. Part 3 looks at issues in financial accounting and the final part looks at analysis and management issues. For those in the accounting field seeking current information on all aspects of international accounting.

Customer Reviews:

Thorough, but difficult to read.......2007-03-08

Maybe I'm just unfamiliar with the style of a British textbook, but I found it very difficult to follow. The text rambles from one statement to another, with no logical flow, structure or summaries of introduction or conclusion. It's certainly a thorough treatment of the field if your interest is understanding differences in international practice, although it's not targeted at someone who wants to learn to actually perform the accounting.

Broad coverage of major world accounting systems.......2006-01-15

As a translator who works with Japanese, Chinese, and French financial reports, it is difficult to find up to date books that cover all of the financial systems that I deal with, and I would go broke buying updated books for each country every year.

This book is the next best thing. It gives an introduction to the system used in a particular country and then discusses the basis for differences between systems used in different countries, so that at least one can understand the types of differences one can expect.

It is a given that any book such as this must address Japan as well as major European and North American, but this title is noteworthy for covering China as well.

International Accounting and Multinational Enterprises, 5th Edition

Average customer rating:

This is a decent book...
Best in giving full information and food for thought
Needs extensive editing and reorganization.

International Accounting and Multinational Enterprises, 5th Edition
Lee H. Radebaugh , and Sidney J. Gray
Manufacturer: Wiley
ProductGroup: Book
Binding: Hardcover

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ASIN: 047131949X

Book Description

Emphasis is on the broader international business environment and the context in which accounting is practiced worldwide.
* Explains how the development of equity markets around the world has strongly influenced a convergence of key accounting practices.
* Focused on the business strategies of MNEs and how accounting applies to these strategies.

Customer Reviews:

This is a decent book..........2002-06-30

I agree with the previous reviewer who mentioned the text was very disorganized. Much of the information provided is very redundant, hence the book could have been much shorter (and less expensive).

Synopsis: National cultures and laws affect accounting standards used by different countries. The book discusses the major differences of accounting in great detail. There is a push by the International Accounting Standards Board to harmonize accounting standards so that international financial statements will be more comparable. Will they succeed? Read this book and then decide for yourself.

Best in giving full information and food for thought.......2000-06-02

I have used the book while working on my Final Thesis. I found it very informative and at the same time it is not overwhelmed with extensive discussions not relating to the main topic. It is clear and logical.

Needs extensive editing and reorganization........1998-12-31

This text suffers from its haphazard organization and lack of clarity in presentation. Textual material could be simplified if presented in tabular form. Text also suffers from lack of precision in references to accompanying tables. Material and citations tend to be a hodgepodge of older and, in some cases, obsolete studies done by other academicians.

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Successful Global Account Management
Nick Speare , and Kevin Wilson
Manufacturer: Kogan Page
ProductGroup: Book
Binding: Hardcover

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Customer Service | Industries & Professions | Business & Investing | Subjects | Books

General | International | Business & Investing | Subjects | Books

Management | Management & Leadership | Business & Investing | Subjects | Books

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ASIN: 0749436042

Book Description

While the concept of global account management (GAM) is not new, there are numerous differences (both subtle and overt) between it and the conventional management of overseas accounts. So what are they? How should we define GAM? And how can companies ensure that their global accounts are managed successfully?

International Accounting: A User Perspective

Average customer rating:

Excellent and clearly written
Oustanding material!

International Accounting: A User Perspective
Shahrokh M. Saudagaran
Manufacturer: South-Western College Pub
ProductGroup: Book
Binding: Paperback

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ASIN: 0324186207

Book Description

As business and capital markets have continue to grow more global over recent years, the need for cross-border financial information has correspondingly increased. This has brought international accounting to the forefront. International Accounting: A User Perspective is designed to provide an understanding of international accounting issues to current and future business managers. The book takes a user perspective to international financial reporting because most business executives are more likely to be users of financial information that crosses national borders than users of it. With the recent problems exposed in the quality of financial reporting in many countries, a solid understanding of international accounting issues is an important part of the portfolio of skills that managers in medium and large enterprises must possess.

Customer Reviews:

Excellent and clearly written.......2006-05-28

Saudagaran's text (2nd edition) is an excellent overview of international accounting today. It's simply and logically organized, well-written, and sophisticated enough, without bombarding the reader with endless detail.

It's worth every penny.

Oustanding material!.......2001-06-14

International Accounting by S. Saudagaran is an outstanding material on the vital aspects of International Accouting. While easy to read, it is also thought-provoking and idea-inspiring. While comprehensible, it is also comprehensive. These combinations are hard to find in Accounting texts and endear this book to its many users.

The world is fast becoming a global village and in this wake of globalization, it is pertinent to understand the inherent diversities in financial reporting and its implications on business. This was well handled in the text. The chapters on the diverse roles of Accounting in different countries, diversity in financial reporting, globabal harmonisation and its various dimensions, a thorough discussion on related accounting standards and the environemtal implications are extremely helpful

Book Description

The past decade has given rise to a growing debate over the relative efficiency of different national economic systems. There are two basic corporate finance and governance systems that predominate in today's developed economies. One is the Anglo-American market based model, with widely dispersed shareholders and a fairly vigorous corporate control market. The other is the Japanese and German relationship based system, with its large bank and intercorporate holdings (and conspicuous absence of takeovers). Given the increasing globalization of business, which of these two systems can be expected to prevail over time? Or will the most valuable aspects of each be blended into a single new system? The story now being told by economists and management experts -- one that this book presents -- is a complicated one. Here is a sampling of the arguments: Corporate strategist Michael Porter states that the U.S. system of allocating capital both within and across companies appears to be failing because of both capital market and internal pressures on U.S. companies to underinvest in the relatively intangible assets that contribute to corporate capabilities. In contrast to Porter, financial economist Michael Jensen maintains that the most formidable challenge now facing the U.S. economy -- and, indeed, the economies of all industrialized nations -- is the corporate overinvestment problem, a problem that was addressed in the U.S. by the leveraged restructuring of the 1980s. Nobel-Prize economist Merton Miller answers both Porters concern about U.S. underinvestment and Jensens pessimism about U.S. control systems with a classic defense of the shareholder-value principle. Corporate strategist C.K. Prahalad, unconvinced by the arguments of both Miller and Jensen, challenges the wisdom of corporate Americas commitment to maximizing shareholder value. In a roundtable discussion, Prahalad debates with shareholder value advocate Bennett Stewart about the effects of shareholder primacy in the U.S. and its absence in Japan. Studies in International Corporate Finance and Governance Systems consists of 28 articles (and two roundtable discussions) written by academic and management experts in the fields of corporate finance and governance. Given its commitment to translating outstanding academic research into relatively plain English for practicing businessmen, this text should prove especially useful for corporate executives as well as students in MBA and executive development programs.

Customer Reviews:

Useful concise book.......2000-12-10

As admitted in the book there is an overemphasis on American governance systems due to the many high quality research papers available by leading US academics. The strong point of this book is that the research has been condensed into concise short papers easily understood by corporate accountants (like myself). It gives a broad view of Agency Theory and the associated costs and benefits of various governance models and real life examples. As I am working in Japan, my interest was in the comparision of systems between Japan & US (as an Australian I was dissapointed at no analysis of the Australian perspective). However, the rapid change in the Japanese corporate environment in the last 1-2 years makes some of the discussions marginally out of date. A lot of the analysis though is so fundamental it is unlikely its basis will change much in the next 10 years. A good read and very thought provoking.

Written by top finance professors.......2000-08-08

This book was written by a number of famous finance professors including several Novel Prize winners. Each chapter was written by the world class academics and this contains comprehensive topics relating to international finance and governance system. This book is not expensive at all but you can learn a lot.

International Accounting and Comparative Financial Reporting: Selected Essays

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International Accounting and Comparative Financial Reporting: Selected Essays
Christopher W. Nobes
Manufacturer: Edward Elgar Publishing
ProductGroup: Book
Binding: Hardcover

International | Economics | Business & Investing | Subjects | Books

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General | International | Business & Investing | Subjects | Books
ASIN: 1858989744

Book Description

Christopher Nobes is a world renowned scholar in the field of international accounting. This important book presents a carefully edited selection of his work - written over a period of 20 years - on comparative international financial reporting. It will improve access to an important body of literature published over a wide range of journals and will be an essential source for both academics and students alike.

The book features discussions on:
* the international origins of bookkeeping
* classification of accounting systems
* differences in international accounting systems and their effects
* European harmonization
* IASC harmonization

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