01446nam a22001577a 4500 120907t xxu||||| |||| 00| 0 eng d 0844732257 HF5657.B79 Burns, Joseph M. Accounting standards and international finance with special reference to multinationals. / Joseph M. Burns Washington DC: American Enterprise Institute for Public Policy Reseach, c1976. 59 p.: 23cm. Contents: Introduction -- The New accounting standards for multinationals: Factors prompting the new standards -- The FASB's most controversial decisions -- The Rationale for the translation method adopted -- Economic analysis of accounting standards: Discrepancy between accounting data and economic values-nature and significance -- Discrepancy between accounting data and economic values-the new standards -- Adjustment costs induced by discrepancy between accounting data and economic values -- Economic effects of new accounting standards -- International finance and the new accounting standards: Cost of exposure and cost of hedging -- Hedging under fixed and floating rates -- Uncertainty(initial and residual) under fixed and floating rate systems -- Implications of new accounting standards for multinationals -- Implications for government policy -- Concluding observations -- Appendix: Suggestions for empirical research. Accounting. lcc BK 2310 9810 0 0 lcc 0 0 WIUC-1 WIUC-1 GEN 2012-09-07 0 HF5657.B79 3558/12 2012-09-07 00:00:00 2012-09-07 BK