{"product_id":"essays-on-international-accounting-diversity-von-mohamed-elbannan","title":"ESSAYS ON INTERNATIONAL ACCOUNTING DIVERSITY","description":"\u003cp\u003eIncreasing globalization of business and  competition, as well as enormous technological  developments, resulted in firms experiencing  unprecedented business challenges. Not only did the  accounting community undergo structural and  professional changes to face the new challenges, but  also the kind of technical issues accountants have  to handle are becoming increasingly ¿international¿  .   This two-essay manuscript discusses two of the most  salient accounting issues. The first revolves around  the increasing diversity of accounting standards  worldwide and the undergoing efforts at harmonizing  these efforts. The second essay discusses one  mechanism through which income of a foreign  subsidiary is manipulated by the headquarters of a  multinational corporation, termed ¿transfer  pricing¿.  A parent company with subsidiaries exchanging  resources is bound to deal with the complex transfer  pricing issues. Some of the issues related to  transfer pricing include: managerial performance  evaluation, home and host country taxation, resource  allocation, local partners relations, production and  marketing decisions, and competition in foreign  markets.\u003c\/p\u003e\u003cdiv class=\"aw-variant-hidden-subtitle-div\" id=\"aw-variant-subtitle-9783844397819\"\u003e\u003ch3\u003eTheoretical Perspectives\u003c\/h3\u003e\u003c\/div\u003e","brand":"Autorenwelt Shop","offers":[{"title":"Softcover - 9783844397819","offer_id":39497122381917,"sku":"9783844397819","price":59.0,"currency_code":"EUR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0940\/0622\/files\/3ec3c375-1788-4cf7-9104-c1baed4becbb.jpg?v=1758953823","url":"https:\/\/shop.autorenwelt.de\/en\/products\/essays-on-international-accounting-diversity-von-mohamed-elbannan","provider":"Autorenwelt Shop","version":"1.0","type":"link"}