Title:THROUGH A GLASS DARKLY: WHAT CAN WE LEARN ABOUT A U.S. MULTINATIONAL CORPORATION’S INTERNATIONAL OPERATIONS FROM ITS FINANCIAL STATEMENT DISCLOSURES?
Authors:Michael P. Donohoe, Gary A. McGill, Edmund Outslay
Citation:65 National Tax Journal 961-84 (December 2012)
Abstract:We 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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