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

2. 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.

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

4. Chapter Outline:
Corporate Responses to Foreign Users of Financial Statements

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

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

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

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

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