International Accounting: 2026 Release ISE

7. Auflage 2026
ISBN: 978-1-266-42575-2
Verlag: Open University Press

Buch, Englisch, Gewicht: 930 g

International Accounting provides an overview of the broadly defined area of international accounting. It focuses on the accounting issues related to international business activities and foreign operations while providing substantial coverage of the IASB and IFRS. Its unique benefits include up-to-date coverage of relevant material, extensive numerical examples, and two chapters devoted to the application of IFRS. Additionally, it boasts coverage of nontraditional but important topics such as management accounting issues in multinational companies, international corporate governance, and corporate social reporting. Distinguishing features include excerpts from recent annual reports to demonstrate the differences in financial reporting practices across countries and the financial reporting issues especially relevant for multinational corporations.

Autoren/Hrsg.

Doupnik, Timothy

Inhaltsverzeichnis

1. Introduction to International Accounting
2. Worldwide Accounting Diversity
3. International Convergence of Financial Reporting
4. International Financial Reporting Standards: Part I
5. International Financial Reporting Standards: Part II
6. Foreign Currency Transactions and Hedging Foreign Exchange Risk
7. Translation of Foreign Currency Financial Statements
8. International Taxation
9. International Transfer Pricing
10. Management Accounting Issues in Multinational Corporations
11. Auditing and Corporate Governance: An International Perspective
12. International Sustainability Reporting

Über Autor(innen)

Doupnik, Timothy
Timothy S. Doupnik is a Distinguished Professor Emeritus of Accounting at the University of South Carolina, where he joined the faculty in 1982. He served as director of the School of Accounting from 2003 until 2010, and then as Vice Provost for international affairs until 2013. He has an undergraduate degree from California State University-Fullerton and received his master's and PhD from the University of Illinois.

Professor Doupnik has published exclusively in the area of international accounting in various academic journals, including The Accounting Review; Accounting, Organizations, and Society; Abacus; Journal of International Accounting Research; Journal of Accounting Literature; International Journal of Accounting; and Journal of International Business Studies.

Professor Doupnik is a past president of the International Accounting Section of the American Accounting Association, and he received the section's Outstanding International Accounting Educator Award in 2008. He has taught or conducted research in international accounting at universities in a number of countries around the world, including Austria. Brazil. China, Dominican Republic, Finland. Germany, and Mexico.