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The year 2011 will be a milestone in the history of global standard setting, when nearly 150 countries would adopt international standards for financial reporting to be issued by the International Accounting Standards Board (IASB). This extensively revised, fully updated, second edition includes a wide range of topics with a view to examining the increased challenges that will be faced by academicians, accounting and management professionals in the globally converging dynamic environment of accounting standards expected around 2011.
The book is primarily intended as a text for postgraduate students of management (MBA) specializing in accounting and finance, postgraduate students of commerce (M.Com), financial studies, and international business (MIB). In addition, this text will be useful for professional courses offered by institutes such as the Institute of Chartered Accountants (ICAI), the Institute of Cost and Works Accountants (ICWAI) and the Institute of Chartered Financial Analysts (ICFAI).
* The text is supported by numerous problems and case studies.
* Comparative financial practices in selected countries are examined.
* The impact of global convergence of accounting practices on MNCs, accounting and finance professionals and academicians has been dealt with in a separate chapter.
* The chapter on Business Combinations and Consolidations examines the impact of the revised standard issued in 2007–2008, which dramatically changes the 50-year old method of accounting for mergers.
* Problems of transfer pricing for tangibles, intangibles, services and cost sharing arrangements have been analyzed in detail.
* Upcoming issues relating to accounting for financial derivatives, harmful global tax practices such as tax havens, preferential tax regimes and double tax avoidance conventions have been accorded detailed coverage.
* The knotty problems of foreign currency translations, international financial reporting, foreign exchange risk management, and performance evaluation of multinational firms are treated in separate chapters.
About the Author
SHIRIN RATHORE Ph.D., has been Professor in the Department of Financial Studies, University of Delhi from 1985 to 2007. She has over four decades of teaching experience. At present, she is the Academic Advisor to the Institute of Life Long Learning, University of Delhi, particularly asso-ciated with developing e-learning courses in postgraduate, undergraduate and professional disciplines in the areas of Accounting and Finance. An active researcher, Dr. Rathore has published three other books, two monographs, and over 35 research papers and articles in journals of repute. She has made presentations and chaired sessions at International Conferences in Hong Kong, Vancouver, Brussels, and Paris, etc. Dr. Rathore is a recipient of the gold medal for the best paper in India at the All India Accounting Conference, 1987, and was honoured in 2002 by the IAA for distinguished services in the field of Accounting. She is a member of the American Accounting Association and a Life member of Indian Accounting Association and its research foundation. She is also the President of the Indian Accounting Association for 2008–2009.
Table of Contents
Foreword Preface Acknowledgements Part 1 INTRODUCTION
1. International Accounting—An Overview
2. International Audit Environment
Part 2 INTERNATIONAL FINANCIAL ACCOUNTING ISSUES
3. Foreign Currency Translation
4. Business Combinations and Consolidations
5. Accounting for Price Level Changes
6. International Financial Reporting and Disclosure
7. Standard Setting in India
8. Global Convergence of Accounting
Part 3 INTERNATIONAL MANAGEMENT ACCOUNTING ISSUES
9. Multinational Transfer Pricing
10. International Taxation
11. Performance Evaluation in the Multinational Firm
12. Foreign Exchange Risk Management
13. International Financial Statement Analysis
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