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Chapter 14 International Accounting

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Iffah Izzah
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6 views5 pages

Chapter 14 International Accounting

Uploaded by

Iffah Izzah
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PPTX, PDF, TXT or read online on Scribd
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Chapter 14:

International Accounting

International
Business,
8th Edition
Griffin & Pustay

COPYRIGHT © 2015 PEARSON EDUCATION, INC. Chapter 3-1


Learning Objectives

 Identify the factors that influence national


accounting systems and the differences in
accounting standard
 Explain how firms can protect themselves
from political risk

COPYRIGHT © 2015 PEARSON EDUCATION, INC. Chapter 3-2


The Accounting Environment:
The Roots of National Differences

COPYRIGHT © 2015 PEARSON EDUCATION, INC. Chapter 3-3


The Accounting Environment:
Differences in Accounting Practices

 Valuation and Revaluation of Assets


 Valuation of Inventories
 Dealing with the Tax Authorities
 Use of Accounting Reserves
 Other Differences

COPYRIGHT © 2015 PEARSON EDUCATION, INC. Chapter 3-4


The Accounting Environment:
Impact on Capital Markets

 Evaluating the performance of firms


incorporated in different countries
 Assessing the riskiness of potential loans

COPYRIGHT © 2015 PEARSON EDUCATION, INC. Chapter 3-5

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