International Accounting

International Accounting by Shirin Rathore


ISBN
9789388028912
Published
Binding
Paperback
Pages
624

This extensively revised, fully updated, third 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.

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).

Distinctive Features

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.
Problems of transfer pricing for tangibles, intangibles, services and cost sharing arrangements have been analyzed in detail.
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 and disclosure, Consolidated Financial Statements and performance evaluation of multinational firms are treated in separate chapters.
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