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IGTC01AF - Accounting Foundations Global Finance and Accounting (EN)
01 - Introduction
01 - Staying on top of global and accounting issues (0:57)
02 - 1. Financial Reporting
01 - Financial reporting in China, Russia, and Kazakhstan (2:48)
02 - FASB and IASB (5:08)
03 - Similarities between IFRS and US GAAP (3:56)
04 - Differences between IFRS and US GAAP (4:30)
05 - Convergence of IFRS and US GAAP (5:01)
06 - Samples of multinational financial reporting approaches (5:09)
03 - 2. Currency Exchange Issues
01 - Salary paid in Kazakhstan tenge (3:30)
02 - Selling goods or services in a foreign currency (4:44)
03 - Buying goods or services in a foreign currency (4:56)
04 - Accounting for a subsidiary in a foreign currency (4:58)
05 - Hedging foreign exchange risk (5:00)
06 - Impact of currency devaluations (4:55)
04 - 3. Obtaining Financing
02 - In what currencies do Disney and Coca-Cola borrow money (3:55)
01 - Mismatch between operating currency and borrowing currency (4:16)
03 - Where to list your equity shares (4:52)
04 - International differences in business regulation (4:52)
05 - 4. International Tax Issues
01 - The size of the gray economy (3:36)
02 - Income taxes Strategic location of operations (4:37)
03 - Income taxes International transfer prices (4:02)
06 - 5. Other Global Finance and Accounting Issues
01 - Impact on the cost of capital (4:04)
02 - Supply chains across national borders (4:15)
03 - Outsourcing of production and offshoring of labor services (4:57)
04 - Data security and storage (3:40)
07 - Conclusion
01 - The dramatic globalization of business (4:22)
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06 - Impact of currency devaluations
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