Table of Contents

PART I: The international dimensions of accounting

CHAPTER 1. Some international aspects of accounting
The historical reason
The multinational reason
The comparative reason
The European reason
Conclusion
References

CHAPTER 2. Multinational challenges for managerial accountants
MULTINATIONAL COMPANY AND MANAGEMENT ACCOUNTING
INTERNATIONAL FINANCIAL MANAGEMENT; FOREIGN EXCHANGE RISKS
CONSOLIDATION ISSUES
FINANCIAL PLANNING
EXTERNAL SOURCING. INTERNATIONAL TAXATIONCONCLUSIONS
FOOTNOTES

PART II: Comparative international accounting
CHAPTER 3. Environmental factors influencing the development of accounting objectives, standards and practices in Peru
A CONCEPTUAL FRAMEWORK
PLAN CONTABLE GENERAL
SUMMARY
CHAPTER 4. Accounting principles generally accepted in the United States versus those generally accepted elsewhere ECONOMIC AND BUSINESS ENVIRONMENTS DIFFER AMONG VARIOUS COUNTRIES
ACCOUNTING AND THE ECONOMIC/BUSINESS ENVIRONMENT
THE ISSUE OF DIFFERENT ACCOUNTING PRINCIPLES. ENVIRONMENTAL CIRCUMSTANCES AND APPROPRIATE ACCOUNTING PRINCIPLESSOME EXAMPLES
CHANGE IN ACCOUNTING PRINCIPLES
CONCLUSIONS

CHAPTER 5. The impact of disclosure and measurement practices on international accounting classifications
I. COUNTRY GROUPINGS
II. ASSOCIATION OF ECONOMIC AND CULTURAL VARIABLES WITH GROUPINGS
III. LIMITATIONS
IV. SUMMARY AND CONCLUSIONS
REFERENCES
CHAPTER 6. The impact of international accounting differences from a security-analysis perspective

PART III: International accounting standards
CHAPTER 7. Harmonization of accounting within the European communities: the Fourth Directive on Company Law
CAUSES OF DIFFERENCES; MAIN DIFFERENCES
THE PURPOSES OF HARMONIZATION; HARMONIZATION OF ACCOUNTING
NEW BRITISH COMPANY LAW
OTHER DIRECTIVES AND REGULATIONS
SUMMARY

CHAPTER 8. Standardized accountancy and economic development
Standardization by functions
Other economic analyses
Standardization in a broader socioeconomic context.
Existing standardization schemes
Conclusions and recommendations
Reference

CHAPTER 9. The international harmonization of accounting: a cultural dimension
PRESSURES FOR HARMONIZATION
THE INTERNATIONAL FEDERATION OF ACCOUNTANTS
ROLE OF NATIONAL INSTITUTES OF ACCOUNTANTS
A THEORY OF DISPARATE ACCOUNTING; ACCOUNTING FOR THE FIRM
LEGAL AND INSTITUTIONAL CONSTRAINTS
HARMONIZING ACCOUNTING PRACTICE IN THE CONTEXT OF DISPARATE OBJECTIVES
CONCLUSION
BIBLIOGRAPHY

CHAPTER 10. Accounting standards and multinational corporations
INTRODUCTION
SOME FUNDAMENTAL QUESTIONS; CONCLUSIONS; FOOTNOTES