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ACCT 6660 International Perspectives in Accounting: Welcome & Course Readings

Welcome to your course guide

Please find your required library readings below. If you have problems with the links below, please contact the Library. If you have APA questions about these materials, please contact the Writing Center.

ACCT 6660 Required Course Readings

The links are for required readings found in the Walden databases ONLY. For all other readings, see your course resources.

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Abell, C., & Wisniewski, J. (2009). Transfer pricing considerations for successful IFRS conversion. Accounting Policy & Practice Report, 5(6), 246-248.

Anonymous. (2009). IASB proposes radically simpler asset classification standards. Euroweek.

Anonymous. (2011). Senate finance committee hearing; "Tax reform options: International issues". Congressional Documents and Publications.

Anonymous. (2011). United States: One step forward, one back; Free trade and the yuan. The Economist, 401(8754), 38.

Appelbaum, B. (2011, June 29). White House-G.O.P. deal clears a trade pact hurdle. New York Times, p. B.1

Burkholder, S. (2011). FASB moves to clarify, simplify approach on financial liabilities. Accounting Policy & Practice Report, 7(12), 432.

Epstein, B. (2011). The Repatriate Act. Accounting Today, 25(5), 18-20.

Gibbons, R. (2011). Strategies to protect against global uncertainty. Financial Executive, 27(7), 52-55.

Hlaciuc, E., Mihalciuc, C. C., Cibotariu, I. S., & Apetri, A. N. (2009). Some issues about the transition from U.S. Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS). Annales Universitatis Apulensis : Series Oeconomica, 11(1), 275-289.

Jackson, T. (2011, April 11). Inflation's distorting effect on results needs tackling. Financial Times, 18.

McLellan, J. (2011). Strategy and management accounting practices alignment and it's affect on organizational performance. SSRN Working Paper Series.

Modack, G. (2008). IFRS 3 Business Combinations: Old vs new. Accountancy SA, 26-31.

Nance, J., & Roemmich, R. (2008). Are financial statements meaningful under exchange rate fluctuations? Financial analysis. Journal of Financial Management & Analysis, 21(2), 65-74.

Ohlson, J. A., Penman, S., Bloomfield, R., Christensen, T. E., Colson, R., Jamal, K., & Watts, R. L. (2010). A framework for financial reporting standards: Issues and a suggested model. Accounting Horizons, 24(3), 471-485.

Ohlson, J., Penman, S., Biondi, Y., Bloomfield, R., Glover, J., Jamal, K., & Tsujiyama, E. (2011). Accounting for Revenues: A Framework for Standard Setting. Accounting Horizons, 25(3), 577-592.

Paik, G. (2009).The value relevance of fixed asset revaluation reserves in international accounting. International Management Review, 5(2), 73-80,108-109.

Sharma, J. (2010). Major issues generating the need of translation accounting practices. SSRN Working Paper Series, 1-20.

Tanenbaum, E., & Ozim, T. (2011). International tax developments. Corporate Business Taxation Monthly, 12(4), 7-8.

Tebogo, B. (2011). The transfer pricing problem: When multinational corporations shift profits across international borders. SSRN Working Paper Series.

Tillmann, K., & Goddard, A. (2008). Strategic management accounting and sense-making in a multinational company. Management Accounting Research, 19(1), 80-102.

Wagenhofer, A. (2009). Global accounting standards: Reality and ambitions. Accounting Research Journal, 22(1), 68-80.

Wright, C., & Hobbs, S. (2010). Impact and implications of IFRS conversion or convergence. Bank Accounting & Finance, 17-24.

 

Yip, E., van Staden, C., & Cahan, S. (2011). Corporate social responsibility reporting and earnings management: The role of political costs. Australasian Accounting Business & Finance Journal, 5(3), 17-33.

Other Readings

Optional or supplemental readings may or may not be available in the library. Find further information about optional readings here.

If you have questions about your required course textbooks, please contact Customer Care at support@waldenu.edu