THROUGH A GLASS DARKLY: WHAT CAN WE LEARN ABOUT A U.S. MULTINATIONAL CORPORATION’S INTERNATIONAL OPERATIONS FROM ITS FINANCIAL STATEMENT DISCLOSURES?
We discuss the accounting rules that apply to reporting a U.S. company’s international operations. We use examples to illustrate diversity in accounting and offer caveats for policy makers, standard setters, analysts, and researchers regarding their interpretation and use of financial accounting information.
Year of publication: |
2012
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Authors: | Donohoe, Michael P. ; McGill, Gary A. ; Outslay, Edmund |
Published in: |
National Tax Journal. - National Tax Association - NTA. - Vol. 65.2012, 4, p. 961-84
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Publisher: |
National Tax Association - NTA |
Saved in:
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