tailieunhanh - Ebook Advanced accounting (12th edition): Part 2
(BQ) Part 1 book "Advanced accounting" has contents: Translation of foreign currency financial statements, worldwide accounting diversity and international standards, financial reporting and the securities and exchange commission, accounting for legal reorganizations and liquidations,.and other contents. | chapter Translation of Foreign Currency Financial Statements Learning Objectives • Anheuser Busch InBev, the world’s biggest brewer, is taking After studying this chapter, you should be able to: over Mexico’s Grupo Modelo for $ billion, giving it dominance in Latin America’s second-largest economy and adding Corona, the topselling imported beer in the United States, to its • UnitedHealth Group Inc will buy control of Amil Participacoes SA, Brazil’s largest health insurer and hospital operator, for $ billion, making a bold move into a fast-growing market as challenges mount for its . • Hillenbrand, Inc. has entered into a definitive agreement to acquire privately held Coperion Capital GmbH (Coperion), a portfolio company of Deutsche Beteiligungs AG, for an estimated purchase price of €408 million ($530 million at current exchange rates), which includes the assumption of an estimated €76 million of net debt and €100 million pension R ecent announcements such as these have become more the norm than the exception in today’s global economy. Companies establish operations in foreign countries for a variety of reasons including to develop new markets for their products, take advantage of lower production costs, or gain access to raw materials. Some multinational companies have reached a stage in their development in which domestic operations are no longer considered to be of higher priority than international operations. For example, in 2012, .–based International Flavors and Fragrances, Inc., had operations in 32 countries and 75 percent of its net sales outside North America; Merck & Co., Inc., generated 57 percent of its sales and had 35 percent of its property, plant, and equipment outside of the United States. Foreign operations create numerous managerial problems for the parent company that do not exist for domestic operations. Some of these problems arise from cultural differences between the home and foreign .
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