1 / 12

Chapter 7

Chapter 7. MANAGERIAL ISSUES IN INTERNATIONAL ACCOUNTING. Learning Objectives:. Examine budgeting and performance evaluation issues for international firms. Learning Objectives:.

tim
Download Presentation

Chapter 7

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. Chapter 7 MANAGERIAL ISSUES IN INTERNATIONAL ACCOUNTING

  2. Learning Objectives: • Examine budgeting and performance evaluation issues for international firms.

  3. Learning Objectives: • Discuss global risk management tools and strategies including multinational capital budgeting and foreign exchange risk management.

  4. Learning Objectives: • Identify the main constituents of cross-border transfer pricing policies, define the transfer pricing methods, and consider the issues in devising a transfer pricing strategy.

  5. Learning Objectives: • Recognize the critical role of information technology systems in the effective recording, processing and dissemination of financial and managerial accounting information.

  6. Chapter Outline: • Budgeting and Performance Evaluation • Using Appropriate Performance Measures • Using Appropriate Currencies

  7. Budgeting and Performance Evaluation • Transfer Pricing Policies • Other Considerations

  8. Budgeting and Performance Evaluation • Distinguishing Between Manager Performance and Subsidiary Performance • Some Comparative Evidence on Budgets and Performance Evaluation Systems

  9. Global Risk Management • Multinational Capital Budgeting • Managing Foreign Exchange Risk

  10. Transfer Pricing • Major Constituents Affected by Transfer Pricing Choices • Transfer Pricing Methods

  11. Transfer Pricing • Advance Pricing Agreements • Research Evidence on Determinants of International Transfer Pricing Methods

  12. Information Technology • Complexities Involving IT Systems for MNCs • Global IT Challenges and Strategies

More Related