Global Management Accounting - Heely, James A.; Nersesian, Roy L.
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All too often, books on accounting are written for accountants. In this unique book, accounting is used as a means, not as an end unto itself. Heely and Nersesian have written a guide for managers of multinational companies who wish to better understand the complex workings of a global business. The book describes the globalization of business, the increasing complexity and related accounting treatments of doing business internationally. Recent developments in the standardization and harmonization of accounting practices around the world are discussed, accompanied by numerous examples from…mehr

Produktbeschreibung
All too often, books on accounting are written for accountants. In this unique book, accounting is used as a means, not as an end unto itself. Heely and Nersesian have written a guide for managers of multinational companies who wish to better understand the complex workings of a global business. The book describes the globalization of business, the increasing complexity and related accounting treatments of doing business internationally. Recent developments in the standardization and harmonization of accounting practices around the world are discussed, accompanied by numerous examples from annual reports of both foreign and domestic companies. The process by which a parent company consolidates its results from foreign affiliates is described, along with the accounting which would accompany typical business transactions. Emphasis is placed on the connection between transfer pricing and taxation, including a discussion of the considerations which management must face when setting transfer prices. Accounting practices for inflation, along with currency exchange fluctuations, are dealt with from both accounting and risk management perspectives.
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Autorenporträt
JAMES A. HEELY is Chair of the Accounting and Business Law Department at Monmouth College. He was Chief Financial Officer of J. J. Newberry Co., Vice President and Controller of the Sewing Products Group of the Singer Company, and Corporate Vice President and Controller of N. L. Industries. He is a Certified Public Accountant and maintains membership in the American Institute of Certified Public Accountants, the New York State Society of Certified Public Accountants, and the American Accounting Association and the Administrator of Accounting Programs Association. ROY L. NERSESIAN is Chair of the Management Department at Monmouth College. His previous books include Ships and Shipping (1981), Computer Simulation in Business Decision Making (Quorum, 1989), Corporate Planning, Human Behavior, and Computer Simulation (Quorum, 1990), and Computer Simulation in Financial Risk Management (Quorum, 1991).