International transfer pricing in multinational enterprises
آشنایی با موضوع
حسابداری بین المللی را به عنوان شاخه ای از اقتصاد کاربردی در نظر می گیرند. واژه حسابداری بین المللی به عنوان«یک سیستم جهانی از مفاهیم و استانداردها، که قابل پذیرش از سوی کلیه کشورها می باشد» تعبیر گشته و از سوی دیگر آن را به عنوان«مجموعه کلیه تفاوت ها در اصول، روشها و استانداردهای حسابداری کلیه کشورها» تعریف نموده اند. هماهنگ سازی به معنی کاهش تفاوت های میان استانداردهای حسابداری ملی کشورها به حداقل ممکن است. موافقان پذیرش استانداردهای بین المللی بر این باورند که پذیرش استانداردهای بین المللی موجب کاهش هزینه های دستیابی به اطلاعات، کاهش عدم تقارن اطلاعاتی، جذب سرمایه گذاری خارجی و امکان انتقال سرمایه در سطح بین المللی را فراهم می آورد. اما مخالفان آن بر این باورند که تفاوت های فرهنگی و اقتصادی و نیازهای متفاوت استفاده کنندگان دلایلی بررد هماهنگ سازی است.
امروزه با توسعه شرکت های بزرگ و چند ملیتی، وجود استانداردهایی در سطح بین المللی ناگزیر است. یافته های بسیاری از تحقیقات نشان می دهد که پذیرش استانداردهای بین المللی کیفیت حسابداری را افزایش می دهد.
در این صفحه، تعداد 112 مقاله انگلیسی از ژورنال ها و مجلات معتبر پایگاه ساینس دایرکت (ScienceDirect) درباره موضوع حسابداری بین المللی آرشیو شده است که شما می توانید مقالات مورد نظر خود را بر اساس سال انتشار، موضوع مقاله، وضعیت ترجمه و تعداد صفحات، انتخاب نموده و دانلود فرمایید.
در صورتی که مقاله لاتین مورد نظر شما تا کنون به زبان فارسی ترجمه نشده باشد، واحد ترجمه پایگاه ISI Articles با همکاری تنی چند از اساتید و مترجمان با سابقه، آمادگی دارد آن را در اسرع وقت و با کیفیت مطلوب برای شما ترجمه نماید.
در صورتی که مقاله لاتین مورد نظر شما تا کنون به زبان فارسی ترجمه نشده باشد، واحد ترجمه پایگاه ISI Articles با همکاری تنی چند از اساتید و مترجمان با سابقه، آمادگی دارد آن را در اسرع وقت و با کیفیت مطلوب برای شما ترجمه نماید.
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