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Chapter 5

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:.

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Chapter 5

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  1. 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

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