This book explores the impact of geopolitical changes on financial reporting, transfer pricing, and foreign investment flows. It focuses on how geopolitical instability affects companies in emerging and developing economies, highlighting shifts in international reporting and risk management. The main objectives are to analyze transformations in the internationalization of business, assess the impact of accounting information on investment attraction, and evaluate tax policies.

In the context of a changing geopolitical environment and the rise of economic multipolarity, particularly with a focus on BRICS economies, the book addresses the strategic adaptations needed in financial reporting and compliance. Offering an in-depth perspective on the complexity and interconnectedness of today's risks, this book is an essential guide for scholars and financial professionals navigating the global economic landscape.

Illustrates how geopolitical shifts impact global investments and financial reporting Discusses accounting, legal and fiscal approaches to transfer pricing Offers insight into practices in BRICS economies

Autorentext

Anatol Melega is Assistant Professor at the Faculty of Economics, Administration and Business, Stefan cel Mare University in Suceava (Romania). His research areas are integrated reporting, accounting, information technology and network analysis, thus contributing to the development of innovative and interdisciplinary perspectives in economics and finance.

Inhalt

Internationalisation of Companies - From Geopolitics to Geo-accounting.- Opportunities to Attract Foreign Direct Investments by Leveraging Financial Accounting Information.- Financial Reporting Framework in Emerging Economies BRICS.- Accounting and Tax Policies Applied to Transfer Pricing in BRICS Economies.