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| Author: | Gould, J. |
| Title: | Raising capital overseas |
| Journal: | Journal of Accountancy
1997 : FEB, VOL. 183:2, p. 33-40 |
| Index terms: | ACCOUNTING CAPITAL FOREIGN INVESTMENT |
| Language: | eng |
| Abstract: | More and more companies are trying to raise capital by listing their securities for sale on foreign exchanges. However, the way financial statements are prepared varies from one country to the next. U.S. companies looking to raise capital abroad must consider the myriad rules regarding financial statement presentation just as foreign companies listing stock in the United States must adhere to the rules and regulations of the Securities and Exchange Commission. Daimler-Benz was the first German company to list its stock on the New York exchange, but it will not be the last. |
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