USING CORPORATE FINANCIAL REPORTS ACROSS BORDERS

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Presentation transcript:

USING CORPORATE FINANCIAL REPORTS ACROSS BORDERS Chapter 5 USING CORPORATE FINANCIAL REPORTS ACROSS BORDERS

Learning Objectives: Identify the different levels at which corporations respond to foreign financial statement users. Recognize how users cope with global diversity in financial reporting.

Learning Objectives: Highlight the main issues that users need to consider in conducting international financial statement analysis.

Chapter Outline: Corporate Responses to Foreign Users of Financial Statements

Coping with Transnational Financial Reporting Preparer Response to Transnational Financial Reporting User Response to Transnational Financial Reporting

International Financial Statement Analysis Depreciation and Revaluation of Long-Lived Assets Goodwill Foreign Exchange

International Financial Statement Analysis Pension and Other Post-employment Benefits Consolidation and Group Reporting Taxation

Additional Issues in International Financial Statement Analysis Availability of Data Reliability of Data

Additional Issues in International Financial Statement Analysis Timeliness of Data Language, Terminology and Format

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