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…
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…
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…
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…
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…
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…
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