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Test Bank for International Accounting 5th Edition By Doupnik

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ISBN 13: 9781260568370
ISBN 10: 1260568377

Author: Timothy Doupnik; Mark Finn; Giorgio Gotti; Hector Perera

The Fifth 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.

 

Table of Content:

  1. Chapter 1: Introduction to International Accounting
  2. Introduction
  3. Evolution of a Multinational Corporation
  4. Sales to Customers
  5. Hedges of Foreign Exchange Risk
  6. Foreign Direct Investment
  7. Financial Reporting for Foreign Operations
  8. International Income Taxation
  9. International Transfer Pricing
  10. Performance Evaluation of Foreign Operations
  11. International Auditing
  12. Cross-Listing on Foreign Stock Exchanges
  13. Sustainability Reporting
  14. Global Accounting Standards
  15. The Global Economy
  16. International Trade
  17. Foreign Direct Investment
  18. Multinational Corporations
  19. International Capital Markets
  20. Outline of the Book
  21. Summary
  22. Questions
  23. Exercises and Problems
  24. Case 1-1: Besserbrau AG
  25. Case 1-2: Vanguard International Growth Fund
  26. Chapter 2: Worldwide Accounting Diversity
  27. Introduction
  28. Evidence of Accounting Diversity
  29. Reasons for Accounting Diversity
  30. Legal System
  31. Taxation
  32. Providers of Financing
  33. Inflation
  34. Political and Economic Ties
  35. National Culture
  36. Problems Caused by Accounting Diversity
  37. Preparation of Consolidated Financial Statements
  38. Access to Foreign Capital Markets
  39. Comparability of Financial Statements
  40. Lack of High-Quality Accounting Information
  41. Classification of Accounting Systems
  42. A Judgmental Classification of Financial Reporting Systems
  43. A Simplified Model of the Reasons for International Differences in Financial Reporting
  44. Examples of Countries with Class A Accounting
  45. Accounting Change in Europe
  46. Further Evidence of Accounting Diversity
  47. Financial Statements
  48. Format of Financial Statements
  49. Level of Detail
  50. Terminology
  51. Disclosure
  52. Recognition and Measurement
  53. Summary
  54. Appendix to Chapter 2
  55. The Case of Daimler-Benz
  56. Questions
  57. Exercises and Problems
  58. Case 2-1: The Impact of Culture on Conservatism
  59. Case 2-2: SKD Limited
  60. Chapter 3: International Convergence of Financial Reporting
  61. Introduction
  62. International Harmonization of Accounting Standards
  63. Harmonization Efforts through the International Accounting Standards Committee (IASC)
  64. The “Lowest-Common-Denominator” Approach
  65. The Comparability Project
  66. The IOSCO Agreement
  67. Other Harmonization Efforts
  68. International Organization of Securities Commissions
  69. International Federation of Accountants
  70. European Union
  71. The International Forum on Accountancy Development (IFAD)
  72. Challenges to the IASC
  73. Creation of the IASB
  74. The Structure of the IASB
  75. From Harmonization to Convergence of Financial Reporting Standards
  76. Presentation of Financial Statements (IAS 1/IFRS 1)
  77. A Principles-Based Approach to International Financial Reporting Standards
  78. Arguments for and against International Convergence of Financial Reporting Standards
  79. Arguments for Convergence
  80. Arguments against Convergence
  81. The IASB Conceptual Framework
  82. The Need for a Framework
  83. Objective of Financial Statements and Underlying Assumptions
  84. Qualitative Characteristics of Financial Statements
  85. Elements of Financial Statements: Definition, Recognition, and Measurement
  86. Concepts of Capital Maintenance
  87. International Financial Reporting Standards (IFRS)
  88. Adoption of IFRS
  89. IAS/IFRS in the European Union
  90. IAS/IFRS in the United States
  91. FASB and IASB Joint Conceptual Framework Project
  92. The Future of IASB/FASB Convergence
  93. Some Concluding Remarks
  94. Summary
  95. Appendix to 3
  96. What Is This Thing Called “Anglo-Saxon” Accounting?
  97. Questions
  98. Exercises and Problems
  99. Case 3-1: Jardine Matheson Group (Part 1)
  100. Chapter 4: International Financial Reporting Standards: Part I
  101. Introduction
  102. Types of Differences between IFRS and U.S. GAAP
  103. Inventories
  104. Lower of Cost or Net Realizable Value
  105. Property, Plant, and Equipment
  106. Recognition of Initial and Subsequent Costs
  107. Measurement Subsequent to Initial Recognition
  108. Depreciation
  109. Derecognition
  110. Investment Property
  111. Biological Assets
  112. Fair Value Appraisals and the Relevance-Reliability Trade-Off
  113. Impairment of Assets
  114. Definition of Impairment
  115. Measurement of Impairment Loss
  116. Reversal of Impairment Losses
  117. Intangible Assets
  118. Purchased Intangibles
  119. Intangibles Acquired in a Business Combination
  120. Internally Generated Intangibles
  121. Revaluation Model
  122. Impairment of Intangible Assets
  123. Business Combinations and Consolidated Financial Statements
  124. The Acquisition Method
  125. Impairment of Goodwill
  126. The Convergence of Goodwill Impairment Testing Rules
  127. Borrowing Costs
  128. Summary
  129. Questions
  130. Exercises and Problems
  131. Case 4-1: Jaguar Land Rover PLC
  132. Case 4-2: Telco Ltd.
  133. Chapter 5: International Financial Reporting Standards: Part II
  134. Introduction
  135. Current Liabilities
  136. Provisions, Contingent Liabilities, and Contingent Assets
  137. Contingent Liabilities and Provisions
  138. Onerous Contract
  139. Restructuring
  140. Contingent Assets
  141. Additional Guidance
  142. Employee Benefits
  143. Short-Term Benefits
  144. Post-Employment Benefits
  145. Other Long-Term Employee Benefits
  146. Share-Based Payment
  147. Equity-Settled Share-Based Payment Transactions
  148. Cash-Settled Share-Based Payment Transactions
  149. Choice-of-Settlement Share-Based Payment Transactions
  150. Income Taxes
  151. Tax Laws and Rates
  152. Recognition of Deferred Tax Asset
  153. Disclosures
  154. IFRS versus U.S. GAAP
  155. Financial Statement Presentation
  156. Revenue Recognition
  157. Customer Loyalty Programs
  158. Financial Instruments
  159. Definitions
  160. Liability or Equity
  161. Compound Financial Instruments
  162. Classification and Measurement of Financial Assets and Financial Liabilities
  163. Impairment
  164. Derivatives
  165. Sales of Receivables
  166. Leases
  167. Disclosure and Presentation Standards
  168. Statement of Cash Flows
  169. Events after the Reporting Period
  170. Accounting Policies, Changes in Accounting Estimates, and Errors
  171. Related Party Disclosures
  172. Earnings per Share
  173. Interim Financial Reporting
  174. Noncurrent Assets Held for Sale and Discontinued Operations
  175. Operating Segments
  176. Summary
  177. Questions
  178. Exercises and Problems
  179. Case 5-1: Accounting for BP PLC’s Deepwater Horizon Oil Spill
  180. Chapter 6: Foreign Currency Transactions and Hedging Foreign Exchange Risk
  181. Introduction
  182. Foreign Exchange Markets
  183. Exchange Rate Mechanisms
  184. Foreign Exchange Rates
  185. Spot and Forward Rates
  186. Option Contracts
  187. Foreign Currency Transactions
  188. Accounting Issue
  189. Accounting Alternatives
  190. Balance Sheet Date before Date of Payment
  191. Hedging Foreign Exchange Risk
  192. Accounting for Derivatives
  193. Fundamental Requirement of Derivatives Accounting
  194. Determining the Fair Value of Derivatives
  195. Accounting for Changes in the Fair Value of Derivatives
  196. Hedge Accounting
  197. Nature of the Hedged Risk
  198. Hedge Effectiveness
  199. Hedge Documentation
  200. Statement of Cash Flows
  201. Hedging Combinations
  202. Hedges of Foreign-Currency-Denominated Assets and Liabilities
  203. Forward Contract Used to Hedge a Recognized Foreign-Currency-Denominated Asset
  204. Forward Contract Designated as Cash Flow Hedge
  205. Forward Contract Designated as Fair Value Hedge
  206. Foreign Currency Option Used to Hedge a Recognized Foreign-Currency-Denominated Asset
  207. Option Designated as Cash Flow Hedge
  208. Spot Rate Exceeds Strike Price
  209. Option Designated as Fair Value Hedge
  210. Hedges of Unrecognized Foreign Currency Firm Commitments
  211. Forward Contract Used as Fair Value Hedge of a Firm Commitment
  212. Option Used as Fair Value Hedge of Firm Commitment
  213. Hedge of Forecasted Foreign-Currency-Denominated Transaction
  214. Option Designated as a Cash Flow Hedge of a Forecasted Transaction
  215. Use of Hedging Instruments
  216. Summary
  217. Appendix A to Chapter 6
  218. Illustration of the Accounting for Foreign Currency Transactions and Hedging Activities by an Importer
  219. Appendix B to Chapter 6
  220. Foreign Currency Borrowing
  221. Questions
  222. Exercises and Problems
  223. Case 6-1: Zorba Company
  224. Case 6-2: Portofino Company
  225. Case 6-3: Jaguar Land Rover
  226. Case 6-4: Better Food Corporation
  227. Chapter 7: Translation of Foreign Currency Financial Statements
  228. Introduction
  229. Two Conceptual Issues
  230. Example
  231. Balance Sheet Exposure
  232. Translation Methods
  233. Temporal Method
  234. Current Rate Method
  235. Translation of Retained Earnings
  236. Complicating Aspects of the Temporal Method
  237. Disposition of Translation Adjustment
  238. U.S. GAAP
  239. FASB ASC 830
  240. Functional Currency
  241. Highly Inflationary Economies
  242. International Financial Reporting Standards
  243. The Translation Process Illustrated
  244. Translation of Financial Statements: Current Rate Method
  245. Translation of the Balance Sheet
  246. Computation of Translation Adjustment
  247. Remeasurement of Financial Statements: Temporal Method
  248. Remeasurement of Income Statement
  249. Computation of Remeasurement Gain
  250. Nonlocal Currency Balances
  251. Comparison of the Results from Applying the Two Different Translation Methods
  252. Underlying Valuation Method
  253. Underlying Relationships
  254. Hedging Balance Sheet Exposure
  255. Disclosures Related to Translation
  256. Summary
  257. Appendix to Chapter 7
  258. Translation of Foreign Currency Financial Statements in Hyperinflationary Economies
  259. Questions
  260. Exercises and Problems
  261. Case 7-1: Columbia Corporation
  262. Case 7-2: Palmerstown Company
  263. Chapter 8: International Taxation
  264. Introduction
  265. Investment Location Decision
  266. Legal Form of Operation
  267. Method of Financing
  268. Types of Taxes and Tax Rates
  269. Income Taxes
  270. Tax Havens
  271. Withholding Taxes
  272. Value-Added Tax
  273. Tax Jurisdiction
  274. Worldwide versus Territorial Approach
  275. Source, Citizenship, and Residence
  276. Double Taxation
  277. Tax Treaties
  278. Model Tax Treaties
  279. U.S. Tax Treaties
  280. Treaty Shopping
  281. OECD Base Erosion and Profit Shifting Action Plan
  282. Controlled Foreign Corporations
  283. Subpart F Income
  284. Determination of the Amount of CFC Income Currently Taxable
  285. Safe Harbor Rule
  286. Foreign Tax Credits
  287. Calculation of Foreign Tax Credit
  288. Excess Foreign Tax Credits
  289. FTC Baskets
  290. U.S. Tax Treatment of Foreign Operation Income
  291. Example: U.S. Taxation of Foreign Income
  292. U.S. Tax Reform 2017: Other International Tax Provisions
  293. Deemed Repatriation of Accumulated Foreign Earnings
  294. Global Intangible Low-Taxed Income
  295. Base Erosion Anti-Abuse Tax
  296. Translation of Foreign Operation Income
  297. Translation of Foreign Currency Income
  298. Foreign Currency Transactions
  299. Summary
  300. Appendix to Chapter 8
  301. U.S. Taxation of Expatriates
  302. Questions
  303. Exercises and Problems
  304. Case 8-1: Worldwide United Corporation
  305. Chapter 9: International Transfer Pricing
  306. Introduction
  307. Decentralization and Goal Congruence
  308. Transfer Pricing Methods
  309. Objectives of International Transfer Pricing
  310. Performance Evaluation
  311. Cost Minimization
  312. Other Cost-Minimization Objectives
  313. Interaction of Transfer Pricing Method and Objectives
  314. Government Reactions
  315. OECD Guidelines
  316. U.S. Transfer Pricing Rules
  317. Sale of Tangible Property
  318. Licenses of Intangible Property
  319. Intercompany Loans
  320. Intercompany Services
  321. Arm’s-Length Range
  322. Correlative Relief
  323. Penalties
  324. Contemporaneous Documentation
  325. Reporting Requirements
  326. Advance Pricing Agreements
  327. Enforcement of Transfer Pricing Regulations
  328. Worldwide Enforcement
  329. Summary
  330. Questions
  331. Exercises and Problems
  332. Case 9-1: Litchfield Corporation
  333. Case 9-2: International Lamp Company
  334. Chapter 10: Management Accounting Issues in Multinational Corporations
  335. Introduction
  336. Capital Budgeting
  337. Capital Budgeting Techniques
  338. Multinational Capital Budgeting
  339. Illustration: International Wire Company
  340. Management Control Systems
  341. Management Control Issues in MNCs
  342. Performance Evaluation
  343. Evaluating the Performance of Foreign Operations
  344. Performance Measures
  345. Responsibility Centers
  346. Separating Managerial and Unit Performance
  347. Choice of Currency in Measuring Profit
  348. Foreign Currency Translation
  349. Operational Budgeting
  350. Choice of Currency in Operational Budgeting
  351. Incorporating Economic Exposure into the Budget Process
  352. Culture and Management Control
  353. Summary
  354. Questions
  355. Exercises and Problems
  356. Case 10-1: Felix Machine Company
  357. Chapter 11: Auditing and Corporate Governance: An International Perspective
  358. Introduction
  359. Corporate Governance Principles
  360. Auditing and Corporate Governance
  361. International Dimension
  362. Professional Accountants’ Role
  363. International Diversity in External Auditing
  364. Purpose of Auditing
  365. Audit Environments
  366. Regulation of Auditors and Audit Firms
  367. Audit Reports
  368. International Standards on Auditing (ISA) and Generally Accepted Auditing Standards (GAAS) in the United States
  369. Audit Expectation Gap
  370. International Harmonization of Auditing Standards
  371. Ethics and International Auditing
  372. A More Communitarian View of Professional Ethics
  373. Additional International Auditing Issues
  374. Auditors’ Liability
  375. Limiting Auditors’ Liability
  376. Auditor Independence
  377. Audit Committees
  378. Internal Auditing
  379. The Demand for Internal Auditing in MNCs
  380. U.S. Legislation against Foreign Corrupt Practices
  381. Future Directions
  382. Consumer Demand
  383. Reporting on the Internet
  384. Increased Competition in the Audit Market
  385. Continued High Interest in the Audit Market
  386. Increased Exposure of the International Auditing Firms
  387. Tendency toward a Checklist Approach
  388. Auditing No Longer Only the Domain of the External Auditor
  389. Different Corporate Governance Models
  390. Summary
  391. Questions
  392. Exercises and Problems
  393. Case 11-1: Honda Motor Company
  394. Case 11-2: Daimler AG
  395. Chapter 12: International Sustainability Reporting
  396. Introduction
  397. Theories to Explain the Emergence of Sustainability Reporting
  398. Investors’ Demand for Sustainability Information
  399. The Structure of the Sustainability Reporting System
  400. The Global Reporting Initiative
  401. Other Sustainability Reporting Frameworks
  402. Toward Mandatory Sustainability Reporting
  403. Mandatory Sustainability Reporting in the European Union
  404. Sustainability Reporting Required by the Hong Kong Stock Exchange
  405. Mandatory Sustainability Reporting in the United States
  406. Carbon Emissions Reporting
  407. Measuring Carbon Emissions
  408. Sustainability Reporting Practices of MNCs
  409. Mazda’s 2017 Sustainability Report
  410. IKEA Group’s 2016 Sustainability Report
  411. Baxter International’s 2016 Sustainability Report
  412. Climate Change Disclosures in ExxonMobil’s 2017 Form 10-K
  413. Summary
  414. Questions
  415. Exercises and Problems
  416. Case 12-1: The Case of Modco Inc.
  417. Index

 

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