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中醫(yī)內(nèi)科學·全國中醫(yī)藥行業(yè)高等教育“十四五”規(guī)劃教材
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國際會計::: 版權信息
- ISBN：9787560639178
- 條形碼：9787560639178 ; 978-7-5606-3917-8
- 裝幀：一般膠版紙
- 冊數(shù)：暫無
- 重量：暫無
- 所屬分類：>
國際會計::: 內(nèi)容簡介
本書采用英文的形式, 介紹國際財務會計和國際管理會計的問題。主要介紹了世界上主要國家的會計制度的差異及其形成原因以及世界范圍內(nèi)的會計模式, 揭示了會計國際化協(xié)調的程度和進展情況, 分析了跨國公司經(jīng)營中遇到的財務會計和管理會計問題等內(nèi)容。
國際會計::: 目錄
Chapter 1 Introduction
Learning objective
1.1 International Accounting Issues
1.1.1 Two examples
1.1.2 Additional requirements
1.1.3 International accounting language
1.2 The International Development of Double Entry System
1.3 The Development History of International Accounting
1.4 Definition of International Accounting
1.5 Content of International Accounting
1.5.1 Basic content
1.5.2 International accounting in recent years
1.6 The Growing Internationalization of Capital Markets
1.6.1 The growing internationalization of capital markets
1.6.2 The main international capital markets
1.6.3 Chinese publicly traded company worldwide
Terms of the Chapter
Discussion Questions
True or False
Multiple Choice
Case Analysis
Chapter 2 Development and Classification
Learning objective
2.1 Development
2.1.1 Factors influencing accounting development
2.1.2 Related factors
2.2 Classification
2.2.1 Deductive approach
2.2.2 Inductive approach
2.3 Conclusion
2.3.1 Stable classification of accounting systems
2.3.2 Accounting practice at the national level or transnational level
2.3.3 Many distinctions of accounting at the national level
2.3.4 Fair presentation vs.legal compliance accounting
Terms of the Chapter
Discussion Questions
True or False
Multiple Choice
Case Analysis
Chapter 3 Accounting in Developed Countries
Learning objective
3.1 Basic concepts
3.1.1 Accounting standards
3.1.2 Accounting standards and practices
3.1.3 Fair presentation and legal compliance accounting
3.2 France
3.2.1 Introduction
3.2.2 Accounting regulation and enforcement
3.2.3 Financial reporting
3.2.4 Accounting measurement
3.3 Germany
3.3.1 Introduction
3.3.2 Accounting regulation and enforcement
3.3.3 Financial reporting
3.3.4 Accounting measurement
3.4 Japan
3.4.1 Introduction
3.4.2 Accounting regulation and enforcement
3.4.3 Financial repoffing
3.4.4 Accounting measurement
3.5 The Netherlands
3.5.1 Introduction
3.5.2 Accounting regulation and enforcement
3.5.3 Financial reporting
3.5.4 Accounting measurement
3.6 The United Kingdom
3.6.1 Introduction
3.6.2 Accounting regulation and enforcement
3.6.3 Financial reporting
3.6.4 Accounting measurement
3.7 The United States
3.7.1 Introduction
3.7.2 Accounting regulation and enforcement
3.7.3 Financial reporting
3.7.4 Accounting measurement
3.8 Comparison of Accounting Measurement
Terms of the Chapter
Discussion Questions
True or False
Multiple Choice
Case Analysis
Required
Chapter 4 Accounting in Emerging Market Countries
Learning objective
4.1 Introduction
4.2 Czech Republic
4.2.1 Introduction
4.2.2 Accounting regulation and enforcement
4.2.3 Financial reporting
4.2.4 Accountingmeasurement
4.3 Taiwan Area
4.3.1 Introduction
4.3.2 Accounting regulation and enforcement
4.3.3 Financial reporting
4.3.4 Accounting measurement
4.4 Mexico
4.4.1 Introduction
4.4.2 Accounting regulation and enforcement
4.4.3 Financial reporting
4.4.4 Accounting measurement
4.5 China
4.5.1 Introduction
4.5.2 Accounting regulation and enforcement
4.5.3 Financial reporting
4.5.4 Accounting measurement
Terms of the Chapter
Discussion Questions
True or False
Multiple Choice
Case Analysis
Chapter5 Reporting and Disclosure
Learning objective
5.1 Accounting Measurement and Disclosure
5.2 Development and Disclosure
5.2.1 Voluntary disclosure
5.2.2 Mandatory disclosure
5.2.3 Voluntary vs.mandatory disclosure
5.2.4 U.S.SEC financial reporting debate
5.3 Reporting and Disclosure Practice
5.3.1 Forwardlooking information
5.3.2 Segment disclosures
5.3.3 Cash flow information
5.3.4 Social responsibility disclosure
5.3.5 Special disclosures for non—domestic financial statement users
5.3.6 Corporate governance disclosure
Terms of the Chapter
Discussion Questions
True or False
Multiple Choice
Case Analysis
Chapter 6 International Accounting Harmonization or Convergence
Learning objective
6.1 A survey of International Harmonization
6.1.1 Harmonization
6.1.2 Criticism and evaluation of international harmonization
6.2 International Accounting Standards Board
6.2.1 Before IASB and IASC's work
6.2.2 IASB's work
6.2.3 IASB's harmonization or convergence effort
6.3 International Federation of Accountants （IFAC）
6.4 International Organization of Securities Commissions（IOSCO）
6.5 European Union （EU）
6.5.1 EU directive
6.5.2 EU's standard—setting procedures
Terms of the Chapter
True or False
Multiple Choice
Case Analysis
Chapter 7 Foreign Currency Translation
Learning objective
7.1 Translation and Its Reasons
7.2 Translation of Transactions vs.Translation of Financial Statement
7.3 Selecting Foreign Currency Rate
7.4 Translation Methods
7.4.1 Current—noncurrent method
7.4.2 Monetary—nonmonetary method
7.4.3 Temporal method
7.4.4 Current rate method
7.4.5 Compare and contrast the features of four methods
7.5 Translation Gain or Loss
7.6 Translation Accounting Development and U.S.A Standards No.52
7.6.1 International accounting standards
7.6.2 Translation accounting development and U.S.A Standard No.52
7.6.3 Relationship between foreign currency translation and inflation
Terms of the Chapter
Discussion Questions
True or False
Multiple Choice
Case Analysis
……
Chapter 8 Changing Prices Accounting
Chapter 9 International Financial Statement Analysis
Chapter 10 The Governance of Multinational Enterprises
Chapter 11 International auditing
Chapter 12 International Management Accounting
Chapter 13 International Taxation and Transfer price
Reference
Some Helpful Websites
Learning objective
1.1 International Accounting Issues
1.1.1 Two examples
1.1.2 Additional requirements
1.1.3 International accounting language
1.2 The International Development of Double Entry System
1.3 The Development History of International Accounting
1.4 Definition of International Accounting
1.5 Content of International Accounting
1.5.1 Basic content
1.5.2 International accounting in recent years
1.6 The Growing Internationalization of Capital Markets
1.6.1 The growing internationalization of capital markets
1.6.2 The main international capital markets
1.6.3 Chinese publicly traded company worldwide
Terms of the Chapter
Discussion Questions
True or False
Multiple Choice
Case Analysis
Chapter 2 Development and Classification
Learning objective
2.1 Development
2.1.1 Factors influencing accounting development
2.1.2 Related factors
2.2 Classification
2.2.1 Deductive approach
2.2.2 Inductive approach
2.3 Conclusion
2.3.1 Stable classification of accounting systems
2.3.2 Accounting practice at the national level or transnational level
2.3.3 Many distinctions of accounting at the national level
2.3.4 Fair presentation vs.legal compliance accounting
Terms of the Chapter
Discussion Questions
True or False
Multiple Choice
Case Analysis
Chapter 3 Accounting in Developed Countries
Learning objective
3.1 Basic concepts
3.1.1 Accounting standards
3.1.2 Accounting standards and practices
3.1.3 Fair presentation and legal compliance accounting
3.2 France
3.2.1 Introduction
3.2.2 Accounting regulation and enforcement
3.2.3 Financial reporting
3.2.4 Accounting measurement
3.3 Germany
3.3.1 Introduction
3.3.2 Accounting regulation and enforcement
3.3.3 Financial reporting
3.3.4 Accounting measurement
3.4 Japan
3.4.1 Introduction
3.4.2 Accounting regulation and enforcement
3.4.3 Financial repoffing
3.4.4 Accounting measurement
3.5 The Netherlands
3.5.1 Introduction
3.5.2 Accounting regulation and enforcement
3.5.3 Financial reporting
3.5.4 Accounting measurement
3.6 The United Kingdom
3.6.1 Introduction
3.6.2 Accounting regulation and enforcement
3.6.3 Financial reporting
3.6.4 Accounting measurement
3.7 The United States
3.7.1 Introduction
3.7.2 Accounting regulation and enforcement
3.7.3 Financial reporting
3.7.4 Accounting measurement
3.8 Comparison of Accounting Measurement
Terms of the Chapter
Discussion Questions
True or False
Multiple Choice
Case Analysis
Required
Chapter 4 Accounting in Emerging Market Countries
Learning objective
4.1 Introduction
4.2 Czech Republic
4.2.1 Introduction
4.2.2 Accounting regulation and enforcement
4.2.3 Financial reporting
4.2.4 Accountingmeasurement
4.3 Taiwan Area
4.3.1 Introduction
4.3.2 Accounting regulation and enforcement
4.3.3 Financial reporting
4.3.4 Accounting measurement
4.4 Mexico
4.4.1 Introduction
4.4.2 Accounting regulation and enforcement
4.4.3 Financial reporting
4.4.4 Accounting measurement
4.5 China
4.5.1 Introduction
4.5.2 Accounting regulation and enforcement
4.5.3 Financial reporting
4.5.4 Accounting measurement
Terms of the Chapter
Discussion Questions
True or False
Multiple Choice
Case Analysis
Chapter5 Reporting and Disclosure
Learning objective
5.1 Accounting Measurement and Disclosure
5.2 Development and Disclosure
5.2.1 Voluntary disclosure
5.2.2 Mandatory disclosure
5.2.3 Voluntary vs.mandatory disclosure
5.2.4 U.S.SEC financial reporting debate
5.3 Reporting and Disclosure Practice
5.3.1 Forwardlooking information
5.3.2 Segment disclosures
5.3.3 Cash flow information
5.3.4 Social responsibility disclosure
5.3.5 Special disclosures for non—domestic financial statement users
5.3.6 Corporate governance disclosure
Terms of the Chapter
Discussion Questions
True or False
Multiple Choice
Case Analysis
Chapter 6 International Accounting Harmonization or Convergence
Learning objective
6.1 A survey of International Harmonization
6.1.1 Harmonization
6.1.2 Criticism and evaluation of international harmonization
6.2 International Accounting Standards Board
6.2.1 Before IASB and IASC's work
6.2.2 IASB's work
6.2.3 IASB's harmonization or convergence effort
6.3 International Federation of Accountants （IFAC）
6.4 International Organization of Securities Commissions（IOSCO）
6.5 European Union （EU）
6.5.1 EU directive
6.5.2 EU's standard—setting procedures
Terms of the Chapter
True or False
Multiple Choice
Case Analysis
Chapter 7 Foreign Currency Translation
Learning objective
7.1 Translation and Its Reasons
7.2 Translation of Transactions vs.Translation of Financial Statement
7.3 Selecting Foreign Currency Rate
7.4 Translation Methods
7.4.1 Current—noncurrent method
7.4.2 Monetary—nonmonetary method
7.4.3 Temporal method
7.4.4 Current rate method
7.4.5 Compare and contrast the features of four methods
7.5 Translation Gain or Loss
7.6 Translation Accounting Development and U.S.A Standards No.52
7.6.1 International accounting standards
7.6.2 Translation accounting development and U.S.A Standard No.52
7.6.3 Relationship between foreign currency translation and inflation
Terms of the Chapter
Discussion Questions
True or False
Multiple Choice
Case Analysis
……
Chapter 8 Changing Prices Accounting
Chapter 9 International Financial Statement Analysis
Chapter 10 The Governance of Multinational Enterprises
Chapter 11 International auditing
Chapter 12 International Management Accounting
Chapter 13 International Taxation and Transfer price
Reference
Some Helpful Websites
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國際會計::: 節(jié)選
《國際會計》： The purchase method is the normal practice， while the pooling of interest methodfor business combination is allowed in limited circumstance， or is rarely used in the Netherlands.Goodwill can be treated in many ways， while most companies charge it toreserves.Or goodwill is capitalized and amortized over its estimated useful life， up to amaximum of 20 years.The equity method is required when investor exercisessignificant influence on business and financial policy （Choi and Meek， 2011）.Jointventure could use either equity method or proportional consolidation.As for translationof foreign currency， the closing rate is used for balance sheet of a foreign entity that isindependent of the parent， while the closing rate or average rate is used for incomestatement.Translation adjustments are charged to shareholders' equity.The temporalmethod is used for foreign entities that are not independent of the parent， with thetranslation adjustment charged to income. Current values are used for tangible assets such as inventory and depreciableassets.Companies using current values should provide additional historical costinformation on the notes.Historical cost is also acceptable.When historical cost isused for inventory， it is stated at the lower of cost or market， with cost determined by FIFO， LIFO， average， or even base stock methods.Research and development cost arecapitalized only when the amounts are recoverable and sufficiently certain.Leases，contingencies， and pension costs are generally measured as they are in the United Kingdom and the United States.Deferred income taxes are recognized on the basis of the comprehensive allocation concept and measured according to the liability method. ……
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