International Accounting

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McGraw-Hill/Irwin, 2012. — 816p. — 3rd ed. — ISBN: 0078110955, 9780078110955
The Third Edition of International Accounting provides an overview of the broadly defined area of international accounting, but also focuses on the accounting issues related to international business activities and foreign operations. This edition also includes substantially updated coverage of the International Accounting Standards Board (IASB) and International Financial Reporting Standards (IFRS). The unique benefits of this textbook include its up-to-date coverage of relevant material, extensive numerical examples provided in most chapters, two chapters devoted to the application of International Financial Reporting Standards (IFRS), and coverage of nontraditional but important topics such as strategic accounting issues of multinational companies, international corporate governance, and corporate social responsibility reporting.About the AuthorTimothy S. Doupnik is the Cramer Fellow in International Accounting at the University of South Carolina. He received his Ph.D. in Accounting from the University of Illinois. Tim is a past president of the International Accounting Section of the American Accounting Association. He currently serves as an associate editor for the Journal of International Accounting Research and on the editorial board of several other international journals.

E-Book Content

Third Edition Key Features: INTERNATIONAL ACCOUNTING MD DALIM #1133604 2/28/11 CYAN MAG YELO BLK www.mhhe.com/doupnik3e INTERNATIONAL ACCOUNTING Capture the Exciting and Vibrant Nature of International Accounting Third Edition Doupnik Perera TM Timothy Doupnik Hector Perera Confirming Pages International Accounting Third Edition Timothy Doupnik University of South Carolina Hector Perera Macquarie University dou10955_fm_i-xviii.indd i 2/24/11 2:53 PM Rev. Confirming Pages INTERNATIONAL ACCOUNTING, THIRD EDITION Published by McGraw-Hill, a business unit of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY 10020. Copyright © 2012 by The McGraw-Hill Companies, Inc. All rights reserved. Previous editions © 2009 and 2007. No part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written consent of The McGraw-Hill Companies, Inc., including, but not limited to, in any network or other electronic storage or transmission, or broadcast for distance learning. Some ancillaries, including electronic and print components, may not be available to customers outside the United States. This book is printed on recycled, acid-free paper containing 10% postconsumer waste. 1 2 3 4 5 6 7 8 9 0 QDB/QDB 1 0 9 8 7 6 5 4 3 2 1 ISBN 978-0-07-811095-5 MHID 0-07-811095-5 Vice President & Editor-in-Chief: Kimberly Meriwether David Editorial Director: Stewart Mattson Publisher: Tim Vertovec Executive Editor: Richard T. Hercher, Jr. Senior Administrative Assistant: Janice Hansen Marketing Manager: Dean Karampelas Project Manager: Erin Melloy Design Coordinator: Brenda A. Rolwes Cover Designer: Studio Montage, St. Louis, Missouri Cover Image: © Getty Images RF Buyer: Susan K. Culbertson Media Project Manager: Balaji Sundararaman Compositor: Laserwords Private Limited Typeface: 10/12 Palatino Printer: Quad/Graphics All credits appearing on page or at the end of the book are considered to be an extension of the copyright page. Library of Congress Cataloging-in-Publication Data Doupnik, Timothy S. International accounting/Timothy Doupnik, Hector Perera.—3rd ed. p. cm. ISBN 978-0-07-811095-5 (alk. paper) 1. International business enterprises—Accounting. I. Perera, M. H. B. II. Title. HF56