Advances in International Accounting, Volume 20 by J. Timothy Sale

By J. Timothy Sale

Advances in overseas Accounting is a refereed, educational learn annual, that's dedicated to publishing articles approximately developments within the improvement of accounting and its comparable disciplines from a global viewpoint. This serial examines how those advancements impact the monetary reporting and disclosure practices, taxation, administration accounting practices, and auditing of establishment organisations, in addition to their impression at the schooling accountants all over the world. Advances in overseas Accounting welcomes conventional and substitute techniques, together with theoretical examine, empirical examine, utilized learn, and cross-cultural reports. Advances in foreign Accounting is now on hand on-line at ScienceDirect - full-text on-line of volumes 14 onwards.

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Income taxes than foreign controlled firms. Multinationality (MN) is significantly negative, suggesting that operating in more than one tax jurisdiction may actually reduce a firm’s tax burden. S. taxes paid by these firms. The differing results may be due to the different time periods examined. Jacob (1996) examined the periods before and after the Tax Reform Act of 1986 (TRA86), while this analysis covered a period of five years (1995–1999), post-IRS Code 482. S. firm has income in a foreign country, it has the option to permanently reinvest the income abroad or remit the income to the parent company in the United States.

No. % No. % First-in-first-out (FIFO) Weighted average (WA) FIFO/WA 2 2 4 25 25 50 2 3 3 25 38 38 2 3 3 25 38 38 2 4 2 25 50 25 2 4 2 25 50 25 Total 8 100 8 100 8 100 8 100 8 100 Table 11. Bases Used to Value Interest in Associated Companies. Valuation Bases 1987 Firms 1995 Firms 1999 Firms 2002 Firms 2003 Firms No. % No. % No. % No. % No. % Historical cost (HC) Equity (EQ) 2 2 50 50 0 4 0 100 0 4 0 100 0 4 0 100 0 4 0 100 Total 4 100 4 100 4 100 4 100 4 100 Table 10 summarizes the distribution of firms across the two Inventory Cost Flow Assumptions disclosed by the eight firms reporting on Inventories during the five years examined.

IAS and Financial Reporting: The Case of Trinidad and Tobago 45 STAGE THREE ANALYSIS – OVERALL UNIFORMITY SCORE (MEASURE 1) The findings of the first two stages of the analysis are summarized in Table 12. As the table indicates, four of the six financial statement elements show a favorable trend in the number of alternative bases/methods used and two elements show a neutral trend. The table also indicates that all of the six financial statements elements show a favorable distribution of firms across alternative bases used.

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