Back simulation model, §8.5
Balance sheet, adaptive aspirations analysis through,
§26.4(c)
Bank for International Settlements (BIS):
Basel Capital Accords
assessment of, §§3.3, 3.5
internal ratings-based models, §§3.4, 3.B
mapping of credit ratings, §3.A
Standardized Model vs., §3.2
large bank internal models, §8.7
standardized market risk framework, §8.6
Banking.See alsoFinancial services industry/systems
competitive issues, §§1.3(b), 1.4(c)
convergence of regulation, §1.4(b)
future of, §1.4
global, §§1.2(b), 2.3
recent market integration, §§1.3(a), 1.4(a)
roots of modern, §§1.1, 1.2
in United States, §1.2(a)
Bankruptcies,seeBusiness failure classification models
Basel International Bank Capital Accords:
assessment of, §§3.3, 3.5
internal ratings-based models, §3.4
Advanced IRB Approach, §3.4(b)
Foundation IRB Approach, §3.4(a)
retail exposures under, §3.B
mapping of credit ratings, §3.A
Standardized Model vs., §3.2
Betas,§9.2(c)
fundamental, §9.2(c)(ii)
historical market, §9.2(c)(i)
BIS,seeBank for International Settlements
Blocked funds, §4.4(d)(iii)
Book value, market value vs., §9.2(d)(iv)
Branches:
foreign, of U.S. corporations, §§30.3(a), 30.6(b)
taxation of
for foreign corporations in U.S., §30.7(c)
for U.S. corporations’ foreign branches, §30.3(a)
Brazil,§§10.14, 20.9
Brokerage,§2.3(a)(v)
Budgeting and control systems:
capital budget
annual/total requirements for, §25.5(b)
approaches to, §§25.4(a), 25.6(d)
controls for, §§25.6(a), 25.6(d)
exchange rate determination, §25.5(d)
functional elements of, §25.5(e)(i)
guidance for, §25.4(b)
and objectives of company, §25.5(a)
program/project requirements and, §25.5(c)
regional budget retention, §25.5(e)(iii)
status report for, §§25.6(b), 25.6(c)
timing of cash expenditures, §25.5(e)(ii)
forecasting exchange rates, §25.2
floating exchange rates, §25.2(a)
fundamental approach to, §25.2(b)
technical approach to, §25.2(c)
and inflation, §20.5(f)
and multinational company organization, §25.3
profit plan
for affiliates, §25.7(b)(iii)
controls for, §25.8
and conversion of income statement, §25.7(b)(ii)
development of, §25.7(b)
income comparison, §25.8(b)
income forecasting, §25.7(a)
and local currency-based income statement,
§25.7(b)(i)
periodic income reports, §25.8(a)
variance analysis, §25.8
Business combinations, accounting for.See also
Consolidated financial statements
IASs for, §18.6(d)(ii)
in other countries, §18.6(d)(iii)
overview of, §18.6(a)
pooling of interest, §18.6(c)
purchase accounting, §18.6(b)
in the United States, §18.6(d)(i)
Business failure classification models:
in Argentina, §10.13
in Australia, §10.11
in Brazil, §10.14
in Canada, §10.6
for developing/developed countries, §10.1(a)
for emerging markets, §10.1(b)
in England, §10.5
in Finland, §10.20
in France, §10.8
in Germany, §10.4
in Greece, §10.12
in India, §10.15
in Ireland, §10.16
in Italy, §10.10
in Japan, §10.2
in Korea, §10.17
in Malaysia, §10.18
in Mexico, §10.21
in Netherlands, §10.7
in Singapore, §10.19
in Spain, §10.9
in Switzerland, §10.3
in Turkey, §10.23
in Uruguay, §10.22
Business income, taxation of,§30.7(a)(ii)
Business strategy:
alignment of IT strategy with, §28.4(a)(iv)
country specific, §28.4(b)(i)
global, §28.4(b)
globally integrated, §28.4(b)(ii)
Canada:
business failure classification models in, §10.6
Canadian GAAP, §21.9(c)
consolidated financial statements for subsidiaries in,
§18.5(c)(ii)
securitization in, §21.9(c)
U.S.–Canadian multijurisdictional disclosure
system, §14.5(c)(ii)
Capital:
cost of, §§4.2(c), 13.3
cross-border raising of, §16.2
working, §9.3(b)(ii)
Capital budget. See alsoForeign investment analysis
annual/total requirements for, §25.5(b)
approaches to, §§25.4(a), 25.6(d)
controls for, §§25.6(a), 25.6(d)
exchange rate determination, §25.5(d)
functional elements of, §25.5(e)(i)
guidance for, §25.4(b)2 • INDEX