Inflation(Continued)
for management reporting, §20.5(g)
for operating planning/budgeting, §20.5(f)
for performance evaluation, §20.5(g)
for portfolio analysis, §20.5(c)
for pricing, §20.5(h)
for strategic planning, §20.5(a)
measurement approaches to accounting for, §20.6
Information technology (IT):
architecture and standards for, §28.6(c)
central vs. distributed systems, §28.6(c)(i)
network management, §28.6(c)(iii)
private vs. public networks, §28.6(c)(ii)
security, §28.6(c)(iv)
and 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)
challenges for international firms, §28.4(a)
alignment of business and IT strategies,
§28.4(a)(iv)
cultural differences, §28.4(a)(ii)
global vs. local tensions, §28.4(a)(i)
headquarters–region–subsidiary relations,
§28.4(a)(iii)
in domestic vs. international firms, §28.1(c)
regulation, §28.1(c)(iii)
system design, §28.1(c)(i)
system operation, §28.1(c)(ii)
drivers of, in multinational companies, §28.2
customer focus, §28.2(e)
custom products/services, §28.2(f)
global markets, §28.2(a)
industry transformations, §28.2(g)
need for organizational flexibility, §28.2(c)
quality, §28.2(d)
timeliness, §28.2(b)
external information flows, §28.5(a)
electronic data interchange, §28.5(a)(ii)
Internet, §28.5(a)(iv)
interorganizational systems, §28.5(a)(i)
outsourcing, §28.5(a)(iii)
internal information flows, §28.5(b)
end-user computing, §28.5(b)(iv)
groupware, §28.5(b)(iii)
for knowledge-based organizations, §28.5(b)(i)
for reengineering organizations, §28.5(b)(ii)
international environment for, §28.3
in international firms, §§28.1(b), 28.1(c)
management issues for
applications, §28.6(d)
IT architecture and standards, §28.6(c)
local telecommunications, §28.6(b)
trans-border data flow, §28.6(a)
in service vs. manufacturing firms, §28.1(e)
strategies for
alignment of business strategies and, §28.4(a)(iv)
headquarters driven, §28.4(c)(ii)
independent global operations, §28.4(c)(i)
and types of international business, §28.1(d)
Infrastructure services,§2.3(a)(xi)
Intangibles:
ownership of, §29.12
taxes on use of, §30.5(a)(iv)
Integration of world financial markets:
competitive issues, §§1.3(b), 1.4(c)
convergence of regulation, §1.4(b)
and the future, §1.4
global banking, §§1.2, 1.2(b), 2.3
recent market integration, §§1.3(a), 1.4(a)
Intercompany transactions:
elimination of profits in, §18.5(e)(ii)
transfer pricing for, seeTransfer pricing
Interest rate caps and floors, §7.11
Interest rate risk management:
customized instruments for, §7.12
with derivatives, §7.4
with forward contracts, §§7.3(a), 7.5-7.7
with forward rate agreements, §7.8
with interest rate caps and floors, §7.11
with interest rate swaps, §7.10
with long term loan contracts, §7.3(a)
with options contracts, §§7.5, 7.9
and volatility, §7.2
Interest rate swaps:
for foreign exchange/interest rate risk management,
§7.10
perfect interest rate swap fair value hedge, §19.A
Interim disclosures, §22.3(f)
Interim financial reports, §13.5(c)
Internal audits:
COSO process for, §32.10
evaluation of, §32.8
future of, §32.11
history of, §32.3
international, §32.2
national, §32.2
perceptions of, §§32.4, 32.9
regulation of, §32.5
Internal auditors:
and directors/audit committees, §32.6
qualifications for, §32.7
Internal ratings-based (IRB) models, §3.4
Advanced IRB Approach, §3.4(b)
Foundation IRB Approach, §3.4(a)
retail exposures under, §3.B
International Accounting Standards (IASs):
adoption of, §16.5(d)
annual GAAP comparisons with, §16.13(b)
benefits of, §16.9
for business combinations, §18.6(d)(ii)
convergence U.S. GAAP and, §16.8(e)
core standards, §16.5(b)
IAS 14R, §22.4
IFAD endorsement of, §16.13(a)
implementation guidance for, §16.5(j)
and inflation, §20.10
interpretations of, §16.5(i)
model IAS statements, §16.12
planned certification in, §16.16
pressure for, §16.5(c)
as principles-based approach, §16.5(e)
for public sector, §16.14
for securitization, §21.9(a)
for segmental disclosure, §22.4
for subsidiary consolidated financial statements,
§18.5(c)(vi)
trends in, §16.11
users of, §16.88 • INDEX