CHAPTER 6 FOREIGN CURRENCY TRANSACTIONS AND HEDGING FOREIGN EXCHANGE RISK Chapter Outline I. There are a variety of exchange rate arrangements in use around the world. A majority of national currencies are allowed to fluctuate in value against other currencies over time. Some currencies are pegged in terms of another currency, often the U.S. dollar. […]
CHAPTER 5 COMPARATIVE ACCOUNTING Chapter Outline China I. There are some unique features in the accounting profession in China. They include the following: A. Until the 1980s, those who carried out accounting work were not held in high regard in society, and this has had an adverse effect on the development of the accounting profession […]
CHAPTER 4 INTERNATIONAL FINANCIAL REPORTING STANDARDS Chapter Outline I. The International Accounting Standards Board (IASB) had 31 International Accounting Standards (IAS) and 6 International Financial Reporting Standards (IFRS) in force in May 2005. A. In 2002, the IASB and U.S. Financial Accounting Standards Board (FASB) agreed to work together to reduce differences between IFRSs and […]
CHAPTER 3 INTERNATIONAL HARMONIZATION OF FINANCIAL REPORTING Chapter Outline I. Accounting harmonization is a process that reduces alternatives while retaining a high degree of flexibility in accounting practices. A. Harmonization is different from standardization (or uniformity) which implies the elimination of alternatives in accounting practices. B. The objective of accounting harmonization is to have comparable […]
CHAPTER 2 WORLDWIDE ACCOUNTING DIVERSITY Chapter Outline I. Considerable differences exist across countries in the accounting treatment of many items. These differences can result in significantly different amounts being reported in the financial statements prepared by companies using different GAAP. II. A variety of factors influence a country’s accounting system. A. Legal system – in […]
CHAPTER 1 INTRODUCTION TO INTERNATIONAL ACCOUNTING Chapter Outline I. International accounting is an extremely broad topic. A. At a minimum it focuses on the accounting issues unique to multinational corporations, especially with respect to foreign operations. B. At the other extreme it encompasses the study of the various functional areas of accounting in all countries […]
ECONOMETRICS FOR EC307 Oriana Bandiera Imran Rasul February, 22, 2000 WARNING: The sole purpose of these notes is to give you a “road map” of the econometric issues and techniques you are likely to see in the class papers. They are BY NO MEANS a substitute for an econometric book or course. You should use […]
PROPOSAL KEWIRAUSAHAAN “BAKSO BAKAR IKAN SAUS MADU” Dosen Pengampu Siti Aminah Chaniago M,Si Di Susun Oleh Rizal Pangestu NIM.2012116123 PROGRAM STUDI D3 PERBANKAN SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM INSTITUT AGAMA ISLAM NEGERI (IAIN) PEKALONGAN TAHUN 2016/2017 1. Data Pribadi A Nama Pemilik Usaha Rizal Pangestu B Alamat Pemilik Usaha Jatibarang, Brebes C No. Telp/Hp […]
Lecture Notes EKONOMETRIKA (SESSI 1- 5) Pengajar: Prof. Dr. Muhammad Yunus Zain, MA (Sessi 1) Ekonometrika: Pengantar TIU: Setelah mengikuti kuliah ini (ekonometrika 5 sessi) peserta diharapkan mampu menerapkan prinsip-prinsip metode analisis ekonometrika dalam berbagai penelitian ekonomi, menyusun dan menginterpretasi laporan hasil estimasi ekonometrik terutama untuk kajian kebijaksanaan makroekonomi yang terkait dengan berbagai aspek seperti […]
MAKALAH BALANCE SCORE CARD Disusun untuk memenuhi Tugas Mata Kuliah Pengantar Bisnis Oleh : IFTA NUR ROCHIMAH ( 071110026 / IIA ) PEMERINTAH KABUPATEN LAMONGAN DIREKTORAT JENDERAL PENDIDIKAN TINGGI UNIVERSITAS ISLAM LAMONGAN FAKULTAS EKONOMI – AKUNTANSI Jl. Veteran No. 53 A Lamongan Telp. 0322 – 324706 TAHUN PEMBELAJARAN 2011 / 2012 KATA PENGANTAR Puji syukur […]