TY  - BOOK
AU  - Burns, Joseph M.
TI  - Accounting standards and international finance with special reference to multinationals.
SN  - 0844732257
AV  - HF5657.B79 
PY  - 1976///
CY  - Washington DC
PB  - American Enterprise Institute for Public Policy Reseach
KW  - Accounting
N1  - 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
ER  -