Through A Glass Darkly: What Can We Learn About A U.S. Multinational Corporation’S International Operations From Its Financial Statement Disclosures?
AbstractWe discuss the accounting rules that apply to reporting a U.S. company’s international operations. We use examples to illustrate diversity in accounting and offer caveats for policy makers, standard setters, analysts, and researchers regarding their interpretation and use of financial accounting information.
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Bibliographic InfoArticle provided by National Tax Association in its journal National Tax Journal.
Volume (Year): 65 (2012)
Issue (Month): 4 (December Citation: 65 National Tax Journal 961-84 (December 2012))
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