000			01446nam a22001577a 4500
008			120907t xxu||||| |||| 00| 0 eng d
020			_a0844732257
050			_aHF5657.B79
100			_aBurns, Joseph M.
245			_aAccounting standards and international finance with special reference to multinationals. / _cJoseph M. Burns
260			_aWashington DC: _bAmerican Enterprise Institute for Public Policy Reseach, _cc1976.
300			_a59 p.: _c23cm.
505			_aContents: 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.
650			_bAccounting.
942			_2lcc _cBK
999			_c2310 _d9810