TAILIEUCHUNG - Accounting international (Fourth edition): Part 2

(BQ) Continued part 1, part 2 of the document Accounting international (Fourth edition) has contents: Translation of foreign currency financial statements, additional financial reporting issues, analysis of foreign financial statements, international taxation, international transfer pricing,. and other contents. Invite you to refer. | Chapter Eight Translation of Foreign Currency Financial Statements Learning Objectivee After reading this chapter you should be able to Describe the conceptual issues involved in translating foreign currency financial statements. Explainbalancesheetexposure andhowitdiffersfrom transaction exposure. Describe thecoffepfsunderlyingthecuhhedtrats andtempoealmeehods of translation. Apply thecursenfsgrhandfemf ord meadodsdf tsnds af ha mndcrmpare the resultsof taetwamethodf. Describe therequire ments of applicable International Financial Reporting StandbadnUURSype edefallyacfdptddaddfundin ga rlnciples m Aid . Discuss hodgingoa pel nncesheptdhposure. INTRODUCTION In today s global business environment many companies have operations in fereioc untries. In its 2012 10-K report Ford Motor Company provided a list of subsidiaries located in some 20 different countries around the world. The German ruton-aker Volkswagen AG reports having wholly owned subsidiaries in mc rr tlianOar mbAti ai otherthan rocairdin foreign couetries keea thrir wnountinn reterdt farb preoare fireinriol rniementr in the lacaa susreety using locol accouating principles. Tu areparr COTirolrdated financial parent eoapviaK s mast -ettakitl-eicforeian subs-díaries financial statementtmtacmraithepasenStamehnresraAertmugenerallyercaptcd accounting pt mce-lee GAAIttcindtoee o-e a rt rhe statemaAtsmtothe boeort company r srpedlite currency. I Pa divoniiy in natana rccoita ttpa riandaMs tali the probk mriissiccéìa n il tl í t divarriay-such astheGAAbrscoedliation Cnr censelideiieneurpesetrarediscugsgdinCnaprer c. This chantestncusesonrhelra íeefz ơMoffaraiAtcurrenay fmencialstethmeeta for the pprpursernceparing cancotipcted financial siaiementrtWggeginbyext amining thesencepSeaiirsycr re-PtedtoAansiatiap und then describe the manner in whichtAereisruashave orenaddressedby theIntematiaeel Arsaentllig ahi 404 Chapter Eight Standards Board IASB and by the Financial .

• Kế toán - Kiểm toán
• International accounting
• Foreign currency financial statements
• Additional financial reporting issues
• Foreign financial statements
• International taxation
• Lesson International Accounting
• International accounting main contents
• Main contents
• Accounting standards
• Lecture International accounting
• International convergence
• Financial reporting
• International accounting standard
• International federation of accountants
• Comparative accounting
• Accounting environment
• Accounting profession
• Accounting regulation
• Auditing research
• Accounting research
• International research
• Environment of international research
• International accounting environment
• International accounting standards board
• Chuẩn mực kế toán quốc tế
• International Accounting Standard 8
• Accounting policies
• Accounting estimates
• Borrowing costs
• Kế toán quốc tế
• Bài giảng Kế toán quốc tế
• International business decisions
• Corporate income tax
• Tax jurisdiction
• Corporate governance
• International trends
• International diversity
• The adjusting process
• Accrual accounting versus cash basis
• Other accounting principles
• Two categories of adjusting entries
• The adjusted trial balance
• Completing the accounting cycle
• The worksheet
• Closing the accounts
• Classifying assets
• Liabilities and payrol
• Current liabilities of known amount
• Current liabilities
• Accounting for payroll
• Worldwide accounting diversity
• Accounting diversity
• Inflation accounting
• Inflation accounting internationally
• Consolidated financial statements
• Foreign capital markets
• Financial statements
• International harmonization
• Comparative international accounting
• International differences
• International classification
• International Accounting Standard 39
• Financial instruments
• Financial liability
• Financial assets
• Merchandise inventory
• Accounting principles
• Inventory costing methods
• Inventory accounting
• Government grants
• Accounting for government grants
• International Accounting Standard 20
• Government assistance
• International business
• Foreign customer
• International financial reporting standards
• Intangible assets
• International transfer pricing
• Cost minimization
• International corporate social reporting
• Corporate social reporting