LEARNING TO THINK GLOBALLY in C#

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LEARNING TO THINK GLOBALLY
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The primary reason for these discrepancies is that Spanish accounting mandates the use of relatively rapid depreciation rates for plants and equipment At the time, these depreciation write-offs were particularly large and reflected Telef nica s substantial investments in new plants and equipment Under US accounting codes, depreciation schedules could be extended for longer periods of time, and Telef nica s earnings would look higher The Spanish accounting rationale goes something like this: By rapidly writing off very large investments in state-of-the-art phone equipment, you are acknowledging the speed of innovation in the telecommunications industry Equipment becomes obsolete rather quickly, as new technology comes on line Proponents of US accounting practices might counter by saying: Rapid write-off of equipment that is not yet obsolete or even close to it does not fairly reflect business dynamics or the profitability of an expanding company For investors, the issue isn t which accounting method is right or wrong What s more important is being aware of these discrepancies and focusing on understanding how different points of view affect the bottom line, in this case, US and non-US earnings At the end of 1991, Telef nica was trading at 12 times earnings in Spanish accounting terms If the earnings were translated into US terms, the company would be selling at a bargain P/E ratio of 65 At the same time, Pacific Telesis Group, the large California telephone company, was trading at 155 times earnings Telef nica, therefore, was a potential bargain, compared to Pacific Telesis
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EXAMPLES OF COUNTRY ACCOUNTING DIFFERENCES
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As you can see from the saga of the phone companies, investors must be cognizant of country-by-country differences in accounting practices The following country-specific examples underscore some of the key differences in accounting procedures across the globe
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Accounting practices in Japan are so heavily influenced by tax regulations that earnings and asset values are often understated Any item that is claimed for tax purposes must be included in the financial statements that shareholders receive
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UNIQUE ASPECTS OF GLOBAL INVESTING
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Real Estate Revaluation of property is not permitted Therefore, when land prices soared in the 1980s, land assets remained at book values that were far below current market price Depreciation Whereas US companies employ straight-line depreciation, the Japanese use double-declining depreciation, thus often understating fixed assets and earnings If Japanese companies employed the straightline method, current earnings would increase on average between 10 to 15 percent As cited earlier, straight-line depreciation reduces the value of an asset in equal annual increments Goodwill Goodwill arising from consolidation is normally amortized over a 5-year period by the Japanese With goodwill in the United States revalued at least annually and written down to market, if necessary, asset values for US firms could be understated compared to those in Japan Of course, US GAAP numbers now may become overstated relative to comparable Japanese companies if no impairment is seen in the goodwill over a period of years
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In many respects, financial statements prepared in the United Kingdom are similar to those prepared according to US GAAP However, UK companies have a broader choice of accounting methods The use of alternative accounting methods under UK accounting standards (Statements of Standard Accounting Practice or SSAPs) opens the door to a variety of interpretations Inventory The major difference between UK and US inventory accounting is that the LIFO (last in, first out) method is not permissible for tax purposes in the United Kingdom and is seldom used LIFO is used by a large percentage of major US firms During periods of rising prices, a UK firm s reported cost of sales would be lower than it would be for a US company using LIFO, and net income would be higher for the UK firm
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