Management(Continued)
for financial strategies, §20.5(d)
for inventory valuation, §20.5(i)
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)
international diversification models, §11.9
Market integration, §§1.3(a), 1.4(a)
Market risk:
exposure to
historic (back simulation) approach, §8.5
Monte Carlo simulation approach, §8.5(b)
RiskMetrics model, §8.4
of fixed-income securities, §8.4(a)
measurement, market risk, §8.2
regulatory models
BIS standardized framework, §8.6
equities, §8.6(c)
fixed income, §8.6(a)
foreign exchange, §8.6(b)
large bank internal models, §8.7
Market risk measurement (MRM), §8.2
Market value(s):
book value vs., §9.2(d)(iv)
of equity/debt, §§9.2(d)(v), 11.2
Measurement:
in accounting for inflation, §20.6
market risk, §8.2
performance
and adaptive aspirations, §§26.2-26.4
foreign exchange management, §5.5(c)
for international operations, §26.1
Mergers and acquisitions:
differences in accounting for, §12.6(h)
transfer pricing information document requests for,
§29.21
Mexico,§10.21
Modified historical equity risk premium, §9.2(b)(iii)
Monte Carlo simulation, §8.5(b)
MRM (market risk measurement), §8.2
Multijurisdictional disclosure system, §14.5(c)(ii)
Multijurisdictional securities offerings, §14.4(b)
Multinational companies:
budgeting and control systems for, seeBudgeting
and control systems
corporate level/operating divisions of, §25.3(b)
corporate structure of, §25.3(a)
Net adjustment penalty (transfer pricing), §29.3(c)
Net capital expenditures, §9.3(b)(i)
The Netherlands, §§10.7, 20.8, 23.3(a)(iv)
Neural networks, §10.10(b)
Nominal risk-free rate, §9.2(a)(iv)
Noncontractual cash flows, §6.4(d)
Nondomestic financial statement users, disclosure
for, §13.7
Non-U.S. issuers, SEC rules adaptation for, §14.5(b)
Norway, §23.3(a)(v)
Objectives, company, §§25.5(a), 25.5(c). See also
Adaptive aspirations
Off-balance-sheet financing, §21.2(d)
Office of the Chief Accountant (SEC), §14.2(b)
Offsets:
horizontal
between time zones, §8.6(a)(v)
within time zones, §8.6(a)(iv)
vertical, §8.6(a)(iii)
Operating costs/expenses:
charges of expenses to reserves, §4.4(b)(i)
deferred taxes as liability, §4.4(b)(ii)
flow through of translation gains, §4.4(b)(iii)
gross (transfer pricing), §29.18(a)
hyperinflation and reporting of, §27.4
severance pay, §4.4(b)(iv)
Operating segment disclosures, §§22.3(b), 22.3(c)
Options:
currency, §6.7(d)
hedging, §19.12
Options contracts, §§7.1(c), 7.5, 7.9
Parent cash flows:
project cash flows vs., §4.3(a)
ties to financing, §4.3(b)
Pensions,§12.6(e)
Performance measurement:
and adaptive aspirations
analyses of, §26.4
field study of, §26.3
and aspiration levels, §26.2
foreign exchange management, §5.5(c)
and inflation, §20.5(g)
for international operations, §26.1
Periodic financial reports, §13.5
annual meeting announcements, §13.5(d)
annual reports, §13.5(b)
interim reports, §13.5(c)
proxy statements, §13.5(d)
types/frequency/content of, §13.5(a)
Planning, inflation and, §§20.5(a), 20.5(f)
Political risk, §4.3(f)
Pooling of interest accounting, §18.6(c)
Portfolios:
aggregation, portfolio, §8.4(d)
analysis of, §20.5(c)
international, §11.8
Position monitoring, §5.5(c)
PPP (Purchasing Power Parity) theorem, §6.3
Pricing:
and inflation, §20.5(h)
transfer, seeTransfer pricing
Principal investing, §2.3(a)(ix)
Privatizations,§2.3(a)(iii)
Products, disclosure of, §22.3(d)
Profit plan:
for affiliates, §25.7(b)(iii)
controls for, §25.8
converting income statement to U.S. basis, §25.7(b)(ii)
development of, §25.7(b)
income comparison, §25.8(b)
income forecasting, §25.7(a)
local currency-based income statement, §25.7(b)(i)
local variance analysis, §25.8(d)
operating statistics, §25.8(g)
periodic income reports, §25.8(a)
variance analysis, §§25.8(c), 25.8(f)
variance analysis for parent company use, §25.8(e)10 • INDEX