Accounting : An International Perspective, 5th ed./ Gernon

XIII, 191 hal. : tab. ; 22c

Accounting : An International Perspective, 5th ed./ Gernon

XIII, 191 hal. : tab. ; 22c

Akutansi Perspektif Internasional = Accounting: an international perspective

Buku ini menyajikan pandangan umum mengenai akuntansi internasional. buku ini juga merupakan satu bukti pengaruh positif penelitian terhadap pengajaran. Seringkali orang mengatakan bahwa penelitian akademik tidak berpengaruh terhadap apa yang terjadi diruang kelas. buku ini juga merupakan hasil sintesis penelitian akuntansi internasional. hampir semua yang diungkapkan dalam buku ini didasarkan pada penelitian selama lebih dari 35 tahun. Dengan demikian, hasil penelitian dapat ditransfer langsung kepada siswa selama proses belajar mengajar berlangsung

The Effect of Translation on Multinational Corporations' Internal Performance Evaluation

This study Investigated the effect that FASB No.8 has had on the Internal performance evaluation practice of 70 U.S.-based MNCs. Questionnaire data were gathered and analyzed while additional information was obtained through personal interviews. The results indicated that FABS No. 8 caused changes in corporate managerial reporting policies. Thirty-one participants (44.2 percent) changed to the temporal method of translating financial information for internal reporting purposes. Twenty-seven (38.6 percent) began using an income figure that had been adjusted for translation gains and losses to evaluate foreign subsidiary managers. Forty-six (65.7 percent) stated that financial statements presented in local currency provide better information that U.S. dollar statements for the internal evaluation of foreign operations. The author argues that MNCs need performance evaluation systems that are developed independently of FASB external reporting standards and that advocate a local perspective relative to foreign operating environments.© 1983 JIBS. Journal of International Business Studies (1983) 14, 103–112

Accounting : An International Perspective, 5th ed./ Gernon

XIII, 191 hal. : tab. ; 22c

Akuntansi Perspektif Internasional

xiv + 250 hlm.; 16 x 23 cm