Principles of Finance · 免费预览
国内与全球市场中的公司
国内、国际和全球组织在运营地点以及受何种会计与证券法律管辖方面存在差异：美国国内企业按照 GAAP 进行报告，而大多数全球母公司按照 IFRS 进行报告，SEC 的 EDGAR 系统则对这些申报文件建立索引。
1. Why firms cross borders
Why firms cross borders
2. Domestic, international, and global
Domestic, international, and global
3. GAAP versus IFRS
GAAP versus IFRS
4. SEC reporting and EDGAR
SEC reporting and EDGAR
5. Classifying the firm
A US-based company earns most of its revenue abroad, keeps significant investments in a dozen countries, and consolidates foreign subsidiaries under several legal regimes. How is it best classified?
6. GAAP versus IFRS purpose
Which statement about GAAP and IFRS is most accurate?
7. Inventory method consequence
Why does the lesson's inventory example matter when comparing a US firm with a European rival?
8. EDGAR's role
What is EDGAR in the US financial reporting system?
9. Why transparency attracts capital
According to the lesson, why does the openness of the EDGAR system matter to US markets?
10. The international firm's reporting split
A US-based international firm has a German subsidiary. Which reporting pattern fits the lesson's description?
11. The domestic reporting standard
What four-letter abbreviation names the accounting principles under which US domestic companies report? Write the abbreviation.
12. The international standard
What four-letter abbreviation names the international reporting standards most global parent companies use? Write the abbreviation.
13. The filing system
What five-letter name, in uppercase, does the SEC's electronic filing system carry?
14. The hybrid inventory method
What four-letter acronym names the inventory method allowed under GAAP but forbidden under IFRS? Write the acronym.