International accounting:
Gespeichert in:
| Beteiligte Personen: | , |
|---|---|
| Format: | Buch |
| Sprache: | Nichtbestimmte Sprache |
| Veröffentlicht: |
Boston [u.a.]
McGraw-Hill
2007
|
| Ausgabe: | 1. ed. |
| Schriftenreihe: | McGraw-Hill Higher Education
|
| Schlagwörter: | |
| Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017243355&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Umfang: | XVI, 640 S. graph. Darst. |
| ISBN: | 0072507756 9780072507751 |
Internformat
MARC
| LEADER | 00000nam a2200000zc 4500 | ||
|---|---|---|---|
| 001 | BV023647009 | ||
| 003 | DE-604 | ||
| 005 | 20081022000000.0 | ||
| 007 | t| | ||
| 008 | 081009s2007 xx d||| |||| 00||| und d | ||
| 020 | |a 0072507756 |9 0-07-250775-6 | ||
| 020 | |a 9780072507751 |9 978-0-07-250775-1 | ||
| 035 | |a (OCoLC)835857412 | ||
| 035 | |a (DE-599)BVBBV023647009 | ||
| 040 | |a DE-604 |b ger | ||
| 041 | |a und | ||
| 049 | |a DE-523 | ||
| 082 | 0 | |a 657.96 | |
| 084 | |a QP 820 |0 (DE-625)141943: |2 rvk | ||
| 100 | 1 | |a Doupnik, Timothy S. |e Verfasser |0 (DE-588)122402200 |4 aut | |
| 245 | 1 | 0 | |a International accounting |c Timothy Doupnik ; Hector Perera |
| 250 | |a 1. ed. | ||
| 264 | 1 | |a Boston [u.a.] |b McGraw-Hill |c 2007 | |
| 300 | |a XVI, 640 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 0 | |a McGraw-Hill Higher Education | |
| 650 | 0 | 7 | |a Multinationales Unternehmen |0 (DE-588)4075092-9 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Rechnungswesen |0 (DE-588)4048732-5 |2 gnd |9 rswk-swf |
| 689 | 0 | 0 | |a Multinationales Unternehmen |0 (DE-588)4075092-9 |D s |
| 689 | 0 | 1 | |a Rechnungswesen |0 (DE-588)4048732-5 |D s |
| 689 | 0 | |8 1\p |5 DE-604 | |
| 700 | 1 | |a Perera, Hector |e Verfasser |4 aut | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017243355&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 883 | 1 | |8 1\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-017243355 | |
Datensatz im Suchindex
| _version_ | 1819245893217419264 |
|---|---|
| adam_text | Brief Contents
About the Authors iv
Preface v
1 Introduction to International
Accounting 1
2 Worldwide Accounting
Diversity 26
3 International Harmonization of
Financial Reporting 74
4 International Financial Reporting
Standards 117
5 Comparative Accounting 160
6 Foreign Currency Transactions
and Hedging Foreign Exchange
Risk 233
7 Translation of Foreign Currency
Financial Statements 295
8 Additional Financial Reporting
Issues 341
9 Analysis of Foreign Financial
Statements 385
10 International Taxation 443
11 International Transfer Pricing 488
12 Strategic Accounting Issues in
Multinational Corporations 521
13 Comparative International Auditing
and Corporate Governance 574
List of Some Useful Web Sites 621
Contents
About the Authors iv
Preface v
Chapter 1
Introduction to International
Accounting 1
What Is International Accounting? 1
Evolution of a Multinational Corporation 2
Sales to Foreign Customers 2
Hedges of Foreign Exchange Risk 4
Foreign Direct Investment 4
Financial Reporting for Foreign Operations 6
International Income Taxation 6
International Transfer Pricing 7
Performance Evaluation of Foreign Operations 8
International Auditing 8
Cross-Listing on Foreign Stock Exchanges 9
International Harmonization of Accounting
Standards 10
The Global Economy 10
International Trade 10
Foreign Direct Investment 11
Multinational Corporations 12
International Capital Markets 14
Outline of the Book 14
Summary 15
Questions 16
Exercises and Problems 16
Case 1-1: Besserbrau AG 19
Case 1-2: Vanguard International Growth
Fund 19
Case 1-3: Nestle Group 21
References 25
Chapter 2
Worldwide Accounting Diversity 26
Introduction 26
Evidence of Accounting Diversity 27
Magnitude of Accounting Diversity 31
Reasons for Accounting Diversity 32
Legal System 32
Taxation 33
Providers of Financing 33
Inflation 34
Political and Economic Ties 34
Correlation of Factors 34
Problems Caused by Accounting Diversity 35
Preparation of Consolidated Financial Statements 35
Access to Foreign Capital Markets 35
Comparability of Financial Statements 36
Lack of High-Quality Accounting Information 37
Accounting Clusters 37
A judgmental Classification of Financial Reporting
Si/stems 38
An Empirical Test of the judgmental
Classification 39
The Influence of Culture on Financial
Reporting 40
Hofstede s Cultural Dimensions 41
Gray s Accounting Values 41
Religion and Accounting 44
A Simplified Model of the Reasons for
International Differences in Financial
Reporting 45
Examples of Countries with Class A Accounting 46
Recent Changes in Europe 46
Further Evidence of Accounting Diversity 47
Financial Statements 47
Format of Financial Statements 47
Level of Detail 52
Terminology 52
Disclosure 54
Recognition and Measurement 60
Summary 64
Appendix to Chapter 2
The Case of Damiler-Benz 65
Questions 67
Exercises and Problems 68
Case 2-1: The Impact of Culture on
Conservatism 70
Case 2-2: SKD Limited 71
References 73
xii Contents
Chapter 3
International Harmonization of Financial
Reporting 74
Introduction 74
What Is Harmonization? 75
Arguments for and against Harmonization 76
Arguments for Harmonization 76
Arguments against Harmonization 76
Major Harmonization Efforts 77
International Organization of Securities
Commissions 77
International Federation of Accountants 78
European Union 79
The International Accounting Standards
Board 81
Early Harmonization Efforts 81
The Comparability Project 82
The IO5CO Agreement 82
U.S. Reaction to International Accounting
Standards 83
Restructuring of the lASC/Creation of the IASB 84
The Structure of the IASB 84
A Principles-Based Approach to International
Financial Reporting Standards 88
International Financial Reporting Standards 89
The IASB Framework 92
Objective of Financial Statements and Underlying
Assumptions 92
Qualitative Characteristics of Financial Statements 92
Elements of Financial Statements: Definition,
Recognition, and Measurement 93
Concepts of Capital Maintenance 93
IAS 1, Presentation of Financial Statements 94
Compliance with International Financial Reporting
Standards 96
IFRS 1, First-Time Adoption of International
Financial Reporting Standards 97
Use of International Financial Reporting
Standards 98
GAAP Convergence 100
Convergence with IFRSs 100
The Nonvalk Agreement 101
The IASB as a Global Standard Setter 103
Summary 104
Appendix to Chapter 3
What Is This Thing Called Anglo-Saxon
Accounting? 105
Questions 107
Exercises and Problems 107
Case 3-1: Jardine Matheson Group (Part 1) 110
Case 3-2: Comments on the IASB s ED 4, Disposal
of Non-current Assets and Presentation of
Discontinued Operations 110
Case 3-3: The European Perspective on
International Financial Reporting Standards 112
References 114
Chapter 4
International Financial Reporting
Standards 117
Introduction 117
Types of Differences between IFRSs and U.S.
GAAP 118
Recognition and Measurement Standards 119
MS 2, Inventories 119
IAS 16, Property, Plant, and Equipment 120
IAS 40, Investment Property 125
IAS 38, Intangible Assets 125
IAS 36, Impairment of Assets 131
IAS 23, Borrowing Costs 136
IAS 17, Leases 137
Other Recognition and Measurement Standards 140
Disclosure and Presentation Standards 140
MS 7, Cash Flow Statements 140
IAS 8, Accounting Policies, Changes in Accounting
Estimates, and Errors 140
IAS 10, Events After the Balance Sheet Date 141
IAS 14, Segment Reporting 242
IAS 24, Related Party Disclosures 141
IAS 33, Earnings per Share 141
IAS 34, Interim Financial Reporting 242
1FRS 5, Non-current Assets Held for Sale and
Discontinued Operations 242
Summary 142
Appendix to Chapter 4
Other Recognition and Measurement
Standards 143
Questions 154
Exercises and Problems 154
Case 4-1: Jardine Matheson Group (Part 2) 159
References 159
Chapter 5
Comparative Accounting 160
Introduction 160
People s Republic of China 162
Background 162
Accounting Profession 163
Accounting Regulation 166
Accounting Principles and Practices 167
Germany 172
Background 172
Accounting Profession 173
Accounting Regulation 173
Accounting Principles and Practices 175
Japan 187
Background 187
Accounting Profession 188
Accounting Regulation 189
Accounting Principles and Practices 192
Mexico 201
Background 201
Accounting Profession 202
Accounting Regulation 202
Accounting Principles and Practices 203
United Kingdom 210
Background 210
Accounting Profession 210
Accounting Regulation 211
Accounting Principles and Practices 215
Summary 221
Questions 222
Exercises and Problems 223
Case 5-1: Toyota Signs an Engine Joint Venture in
China 224
Case 5-2: China Petroleum and Chemical
Corporation 225
References 231
Chapter 6
Foreign Currency Transactions and
Hedging Foreign Exchange Risk 233
Introduction 233
Foreign Exchange Markets 234
Exchange Rate Mechanisms 234
Foreign Exchange Rates 235
Spot and Forward Rates 236
Option Contracts 237
Foreign Currency Transactions 238
Accounting Issue 239
Accounting Alternatives 239
Balance Sheet Date before Date of Payment 240
Hedging Foreign Exchange Risk 242
Accounting for Derivatives 243
Fundamental Requirement of Derivatives
Accounting 244
Determining the Fair Value of Derivatives 245
Accounting for Changes in the Fair Value of
Derivatives 245
Contents xiii
Hedge Accounting 246
Nature of the Hedged Risk 246
Hedge Effectiveness 247
Hedge Documentation 247
Hedging Combinations 247
Hedges of Foreign-Currency-Denominated
Assets and Liabilities 248
Forward Contract Used to Hedge a Recognized
Foreign-Currency-Denominated Asset 249
Foniwrd Contract Desig)iated as Cash Flow Hedge 251
Forward Contract Designated as Fair Value Hedge 254
Foreign Currency Option Used to Hedge a
Recognized Foreign-Currency-Denominated
Asset 256
Option Designated as Cash Floiv Hedge 258
Spot Rate Exceeds Strike Price 260
Option Designated as Fair Value Hedge 260
Hedges of Unrecognized Foreign Currency Firm
Commitments 261
Forward Contract Used as Fair Value Hedge of a Finn
Commitment 261
Option Used as Fair Value Hedge of Firm
Commitment 263
Hedge of Forecasted Foreign-Currency-
Denominated Transaction 266
Option Designated as a Cash Flow Hedge of a Forecasted
Transaction 266
Use of Hedging Instruments 268
The Euro 269
Foreign Currency Borrowing 270
Foreign Currency Loan 271
Summary 272
Appendix to Chapter 6
Illustration of the Accounting for Foreign
Currency Transactions and Hedging Activities
by an Importer 272
Questions 284
Exercises and Problems 285
Case 6-1: Zorba Company 292
Case 6-2: Portofino Company 293
Case 6-3: Better Food Corporation 294
References 294
Chapter 7
Translation of Foreign Currency
Financial Statements 295
Introduction 295
Two Conceptual Issues 296
Example 296
Balance Sheet Exposure 299
xiv Contents
Translation Methods 300
Current/Noncurrent Method 300
MonetaryfNonnwnetary Method 300
Temporal Method 301
Current Rate Method 302
Translation of Retained Earnings 303
Complicating A spects of the Temporal Method 305
Disposition of Translation Adjustment 306
U.S. GAAP 307
SFAS 52 307
Functional Currency 308
Highly Inflationary Economies 309
International Financial Reporting Standards 310
The Translation Process Illustrated 311
Translation of Financial Statements: Current Rate
Method 313
Translation of the Balance Sheet 314
Computation of Translation Adjustment 315
Remeasurement of Financial Statements:
Temporal Method 315
Remeasurement of Income Statement 316
Computation of Remeasurement Gain 318
Comparison of the Results from Applying the
Two Different Methods 318
Underlying Valuation Method 319
Underlying Relationships 319
Hedging Balance Sheet Exposure 320
Disclosures Related to Translation 322
Translation in Other Countries 325
Summary 326
Questions 327
Exercises and Problems 328
Case 7-1: Columbia Corporation 335
Case 7-2: Palmerstown Company 337
Case 7-3: BellSouth Corporation 339
References 340
Chapter 8
Additional Financial Reporting
Issues 341
Introduction 341
Accounting for Changing Prices (Inflation
Accounting) 342
Impact of Inflation on Financial Statements 342
Purchasing Poiucr Cams and Losses 343
Methods of Accounting for Changing Prices 343
General Purchasing Power (GPP) Accounting 345
Current Cost ICC) Accounting 346
Inflation Accounting Internationally 347
International Financial Reporting Standards 351
Business Combinations and Consolidated
Financial Statements 354
Determination of Control 354
Scope of Consolidation 357
Full Consolidation 357
Proportionate Consolidation 361
Equity Method 362
Segment Reporting 363
International Financial Reporting Standards 364
Example: Application of IAS 14 Significance
Tests 365
Required Disclosures 367
Segment Reporting in the United States 368
Segment Reporting Internationally 374
IASB-FASB Convergence 375
Summary 375
Questions 376
Exercises and Problems 377
References 384
Chapter 9
Analysis of Foreign Financial
Statements 385
Introduction 385
Reasons to Analyze Foreign Financial
Statements 385
Foreign Portfolio Investment 386
International Mergers and Acquisitions 386
Other Reasons 386
Potential Problems in Analyzing Foreign
Financial Statements 387
Data Accessibility 387
Language 388
Currency 390
Terminology 391
Format 392
Extent of Disclosure 393
Timeliness 396
Differences in Accounting Principles 397
International Ratio Analysis 401
Restating Financial Statements 403
Step 1: Reformatting the Financial Statements 407
Step 2: Restating the Financial Statements to U.S.
GAAP 419
Comparison of UK GAAP and U.S. CAAP
Amounts 425
Summary 425
Appendix to Chapter 9
Morgan Stanley Dean Witter: Apples to
Apples 426
Questions 429
Exercises and Problems 430
Case 9-1: Swisscom AG 439
References 442
Chapter 10
International Taxation 443
Introduction 443
Investment Location Decision 443
Legal Form of Operation 444
Method of Financing 444
Types of Taxes and Tax Rates 444
Income Taxes 444
Tax Havens 447
Withholding Taxes 447
Tax-Planning Strategy 448
Value-Added Tax 449
Tax Jurisdiction 450
Worldwide versus Territorial Approach 450
Source, Citizenship, and Residence 450
Double Taxation 452
Foreign Tax Credits 452
Credit versus Deduction 453
Calculation of Foreign Tax Credit (FTC) 454
Excess Foreign Tax Credits 455
FTC Baskets 456
Indirect Foreign Tax Credit (FTC for Subsidiaries) 457
Tax Treaties 459
Model Treaties 459
U.S. Tax Treaties 460
Treaty Shopping 461
Controlled Foreign Corporations 462
Subpart F Income 463
Determination of the Amount ofCFC Income Currently
Taxable 463
Safe Harbor Rule 463
Summary of U.S. Tax Treatment of Foreign
Source Income 464
Example: U.S. Taxation of Foreign Source Income 465
Translation of Foreign Operation Income 467
Translation of Foreign Branch Income 467
Translation of Foreign Subsidiary Income 468
Foreign Currency Transactions 469
Tax Incentives 470
Tax Holidays 470
U.S. Export Incentives 471
Summary 474
Appendix to Chapter 10
U.S. Taxation of Expatriates 475
Questions 477
Contents XV
Exercises and Problems 478
Case 10-1: U.S. International Corporation 486
References 487
Chapter 11
International Transfer Pricing 488
Introduction 488
Decentralization and Goal Congruence 489
Transfer Pricing Methods 490
Objectives of International Transfer
Pricing 491
Performance Evaluation 492
Cost Minimization 493
Other Cost-Minimization Objectives 494
Survey Results 496
Government Reactions 496
Section 482 of the U.S. Internal Revenue
Code 497
Sale of Tangible Property 497
Licenses of Intangible Property 502
Intercompany Loans 505
Intercompany Services 505
Arm s-Length Range 505
Correlative Relief 506
Penalties 507
Advance Pricing Agreements 507
Reporting Requirements in the United
States 509
Enforcement of Transfer Pricing Regulations 510
Worldivide Enforcement 511
Summary 512
Questions 513
Exercises and Problems 513
Case 11-1: Litchfield Corporation 518
Case 11-2: Global Electronics Company 519
References 520
Chapter 12
Strategic Accounting Issues in
Multinational Corporations 521
Introduction 521
Strategy Formulation 522
Capital Budgeting 522
Capital Budgeting Techniques 524
Multinational Capital Budgeting 527
Illustration: Global Paper Company 529
Strategy Implementation 535
Management Control 535
Operational Budgeting 538
xvi Contents
Evaluating the Performance of Foreign
Operations 538
Designing an Effective Performance Evaluation System
for a foreign Subsidy 540
Performance Measures 540
Financial Measures 540
Nonfinancial Measures 541
Financial versus Nonfinancial Measures 542
The Balanced Scorecard: Increased Importance of
Nonfinancial Measures 543
Responsibility Centers 546
Foreign Operating Unit as a Profit Center 546
Separating Managerial and Unit Performance 547
Examples of Uncontrollable Items 548
Choice of Currency in Measuring Profit 549
Foreign Currency Translation 550
Choice of Currency in Operational
Budgeting 550
Incorporating Economic Exposure into the Budget
Process 554
Implementing a Performance Evaluation
System 556
Culture and Management Control 558
Summary 559
Questions 560
Exercises and Problems 561
Case 12-1: Canyon Power Company 563
Case 12-2: Lion Nathan Limited 565
References 571
Chapter 13
Comparative International Auditing and
Corporate Governance 574
Introduction 574
International Auditing and Corporate
Governance 575
I
j
International Diversity in External Auditing 578
Purpose of Auditing 578
Audit Environments 580
Regulation of Auditors and Audit Firms 582
Audit Reports 585
International Harmonization of Auditing
Standards 586
Additional International Auditing Issues 591
Auditor s Liability 591
Limiting Auditor s Liability 592
Auditor Independence 593
Audit Committees 597
Internal Auditing 598
The Demand for Internal Auditing in MNCs 599
The Foreign Corrupt Practices Act of1977 (FCPA) 600
Future Directions 604
Consumer Demand 605
Reporting on the Internet 605
Increased Competition in the Audit Market 605
Continued High Interest in the Audit Market 606
Increased Exposure of the International Auditing
Firms 606
Tendency Toward a Checklist Approach 606
Auditing No Longer Only the Domain of the External
Auditor 606
Summary 607
Appendix to Chapter 13
Examples of Audit Reports from Multinational
Corporations 608
Questions 612
Exercises and Problems 613
Case 13-1: Honda Motor Company 615
Case 13-2: Harmonization of the Audit Report
and the Big Four 616
References 619
List of Some Useful Web Site 621
|
| any_adam_object | 1 |
| author | Doupnik, Timothy S. Perera, Hector |
| author_GND | (DE-588)122402200 |
| author_facet | Doupnik, Timothy S. Perera, Hector |
| author_role | aut aut |
| author_sort | Doupnik, Timothy S. |
| author_variant | t s d ts tsd h p hp |
| building | Verbundindex |
| bvnumber | BV023647009 |
| classification_rvk | QP 820 |
| ctrlnum | (OCoLC)835857412 (DE-599)BVBBV023647009 |
| dewey-full | 657.96 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.96 |
| dewey-search | 657.96 |
| dewey-sort | 3657.96 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 1. ed. |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01585nam a2200409zc 4500</leader><controlfield tag="001">BV023647009</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20081022000000.0</controlfield><controlfield tag="007">t|</controlfield><controlfield tag="008">081009s2007 xx d||| |||| 00||| und d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0072507756</subfield><subfield code="9">0-07-250775-6</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9780072507751</subfield><subfield code="9">978-0-07-250775-1</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)835857412</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV023647009</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield></datafield><datafield tag="041" ind1=" " ind2=" "><subfield code="a">und</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-523</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">657.96</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 820</subfield><subfield code="0">(DE-625)141943:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Doupnik, Timothy S.</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)122402200</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">International accounting</subfield><subfield code="c">Timothy Doupnik ; Hector Perera</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">1. ed.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Boston [u.a.]</subfield><subfield code="b">McGraw-Hill</subfield><subfield code="c">2007</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XVI, 640 S.</subfield><subfield code="b">graph. Darst.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">McGraw-Hill Higher Education</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Multinationales Unternehmen</subfield><subfield code="0">(DE-588)4075092-9</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Rechnungswesen</subfield><subfield code="0">(DE-588)4048732-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Multinationales Unternehmen</subfield><subfield code="0">(DE-588)4075092-9</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Rechnungswesen</subfield><subfield code="0">(DE-588)4048732-5</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="8">1\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Perera, Hector</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017243355&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">1\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-017243355</subfield></datafield></record></collection> |
| id | DE-604.BV023647009 |
| illustrated | Illustrated |
| indexdate | 2024-12-20T13:30:30Z |
| institution | BVB |
| isbn | 0072507756 9780072507751 |
| language | Undetermined |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-017243355 |
| oclc_num | 835857412 |
| open_access_boolean | |
| owner | DE-523 |
| owner_facet | DE-523 |
| physical | XVI, 640 S. graph. Darst. |
| publishDate | 2007 |
| publishDateSearch | 2007 |
| publishDateSort | 2007 |
| publisher | McGraw-Hill |
| record_format | marc |
| series2 | McGraw-Hill Higher Education |
| spellingShingle | Doupnik, Timothy S. Perera, Hector International accounting Multinationales Unternehmen (DE-588)4075092-9 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4075092-9 (DE-588)4048732-5 |
| title | International accounting |
| title_auth | International accounting |
| title_exact_search | International accounting |
| title_full | International accounting Timothy Doupnik ; Hector Perera |
| title_fullStr | International accounting Timothy Doupnik ; Hector Perera |
| title_full_unstemmed | International accounting Timothy Doupnik ; Hector Perera |
| title_short | International accounting |
| title_sort | international accounting |
| topic | Multinationales Unternehmen (DE-588)4075092-9 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Multinationales Unternehmen Rechnungswesen |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017243355&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT doupniktimothys internationalaccounting AT pererahector internationalaccounting |