工商管理经典教材·会计与财务系列·国际会计学

是2008年9月1日中国人民大学出版社出版的图书，作者是(美国)弗雷德里克?D?S?乔伊 (Freder来自ick D.S.Choi) (美国)加里?K?米克 (Gary K.Meek)

• 书名 工商管理经典教材·会计与财务系列·国际会计学
• 别名 International Accounting
• 出版社 中国人民大学出版社; 第6版
• 出版时间 2008年9月1日
• 页数 341 页

信息

　　正文语来自种: 英语

　　开本: 16

　　ISBN: 9787360百科300094854

　　条形码: 9787300094854

　　尺寸: 27.4 x 21.4 x 1.8 cm

　　重量: 699 g

作者 

　　作者:(美国)弗雷德里克?D?S?乔伊 (F振绍担超态死歌搞情rederick D.S.Choi) (美国)加里?K?米克 (Gary K.Meek) 改编:任明川

简介

　　《工商管理经典教材?会计与财务系列?国际会计学(第6版)(英文版)》被公认为国际会计领来自域最权威的教科书之一。我国资深会计学家.厦门大学常勋教授不仅对《工商管理经典教材?会计与财务系列?国际会计饭及宽够市销毛假生学(第6版)(英文版)》盛赞有加，还多次撰文大力推介。《国际会计学》题材丰富、资料翔实.尤其关注国际会计比360百科较与协调以及国际管理会计和税务筹划等方面的内容。此外，领衔作者所具有的东方式的思维风格.也使得《工商管理经典教材?会计与财务系列?国际会计学(第6防唱旧者进就版)(英文版)》较其他同类书而言，更适合中国读者的口味。原版书教辅卫阿雷如帮城每拿南包括英文PFIT、习题解答等 。

目录

　　CHAPTER 1 Introduction 1

　　Historical Perspective 1

　　Contemporary Perspective 2

　　Growth and Spread of Multinational Operations 4

　　Financial Innovation 9

　　Global Competition 10

　　Cross-Border Mergers and Acquisitions 11

　　Internationalization of Capital Markets 12

　　Americas 13

　　Wes春笑排合句顾直些史抗tern Europe 14

　　Asia 15

　　Cross-Border Equity Listing and Issuance 15

　　Where Are We? 16

　　Learning Objectives 17

　　Appendix 1-1 'Changes in Financial Sector Policy in 34 Nations, 1973-1996 21

　　Appendix 1-2 Stock Exchange Web Sites 24

　　App节略星缺双变督示endix 1-3 Financial Statements and Selected Notes from the Annual Report of INFOSY接丰系二头殖阳S 26

　　CHAPTE目村案R 2 Development and Classification 27

　　Development 27

　　Classification 33

　　Four Approaches to Accounting Development 33

　　Legal Systems计火殖右它钟将胞: Common Law vs. Code Law Accounting 34

　烟选消统向　Practice Systems: Fair Presentation vs. Legal Compliance Accounti绍烧钟比满合失ng 35

　　CHAPTER 3 Comparative Accounting: Europe 37

　　Some Observations about Accounting Standards and Practic蒸请议争石不挥丰质陆练e 38

　　IFRS in the European Union 39

　　Five National F纸旧干兴绝inancial Acc真价凯服皮呀ounting System项信管贵补若具环分s 41

　　France 证植客益次毫条标错41

　　Germany 46

　　头举既Czech Republic 51

　　The Netherlands 54

　　United Kingdom 58

　　CHAPTER 4 Comparative Accounting: The America象罪进百卫节权乎互s and Asia 64

　　Five National Financial Accounting Systems 65

　　United States 65

　　Mexico 70

　　Japa固龙集短谈费满资n 74

　　China 78

　　India 83

　　CHAPTER 5 Reporting and Disclosure 88

　　Development of Disclosure 88

　　Voluntary Disclosure 89

　　Regulatory Disclosure Requirements 90

　　The US. SEC Financial Reporting Debate 91

　　Reporting and Disclosure Practices 92

　　Disclosures of Forward-Looking Information 93

　　Segment Disclosures 94

　　Social Responsibility Reporting 96

　　Special Disclosures for Nondomestic Financial Statement Users and Accounting

　　Principles Used 111

　　Corporate Governance Disclosures 111

　　lnternet Business Reporting and Disclosure 120

　　Annual Report Disclosures in Emerging-Market Countries 121

　　Implications for Financial Statement Users and Managers 122

　　CHAPTER 6 Foreign Currency Translation 124

　　Results of Operations 124

　　Reasons for Translation 127

　　BackgrOund and Terminology 127

　　The Problem 130

　　Financial Statement Effects of Alternative Translation Rates 130

　　Foreign Currency Transactions 132

　　Single- Transaction Perspective 134

　　Two- Transaction Perspective 134

　　Foreign Currency Translation 135

　　Multiple-Rate Methods 136

　　Financial Statement Effects 138

　　Which Is Best? 140

　　Appropriate Current Rate 142

　　Translation Gains and Losses 142

　　Where Are We? 144

　　Translation Accounting Development 144

　　Pre-1965 144

　　1965-1975 144

　　1975-1981 145

　　1981-Present 145

　　Features of Standard No. 52/International Accounting Standard 21 145

　　Translation When Local Currency Is the Functional Currency 146

　　Translation When the Parent Currency Is the Functional Currency 146

　　Translation When Foreign Currency Is the Functional Currency 146

　　Measurement Issues 148

　　Reporting Perspective 148

　　What Happened to Historical Cost? 149

　　Concept of lncome 149

　　Managed Earnings 149

　　Foreign Currency Translation and Inflation 150

　　Foreign Currency Translation Elsewhere 151

　　Appendix 6-1 Translation and Remeasurement Under FAS No. 52 151

　　CHAPTER 7 Financial Reporting and Changing Prices 157

　　Changing Prices Defined 159

　　Why Are Financial Statements Potentially Misleading During Periods of

　　Changing Prices? 162

　　Types of Inflation Adjustments 163

　　General Price-Level Adjustments 163

　　Price Indexes 163

　　Current-Cost Adjustments 167

　　General Price-Level Adjusted Current Costs 168

　　National Perspectives On Inflation Accounting 170

　　United States 170

　　United Kingdom 171

　　Brazil 173

　　International Accounting Standards Board 176

　　Inflation Issues 177

　　Inflation Gains and Losses 177

　　Holding Gains and Losses 178

　　Foreign Inflation 178

　　Avoiding the Double-Dip 179

　　Appendix 7-1 Accounting for Foreign Inflation: A Case Analysis 181

　　CHAPTER 8 Global Accounting and Auditing Standards 184

　　A Survey of International Convergence 184

　　Advantages of International Convergence 184

　　Criticisms of International Standards 186

　　Reconciliation and Mutual Recognition I87

　　Evaluation 187

　　Some Significant Events in the History of International Accounting Standard

　　Setting 188

　　Overview of Major International Organizations Promoting Accounting Convergence 189

　　International Accounting Standards Board 192

　　1ASC's Core Standards and the IOSCO Agreement 193

　　The New IASB Structure 194

　　Recognition and Support for the IASB 196

　　US. Securities and Exchange Commission Response to IFRS 196

　　European Union (EU) 197

　　Fourth, Seventh, and Eighth Directives 197

　　Have EU Harmonization Efforts Been Successful? 198

　　The EU's New Approach and the Integration of European Financial Markets 199

　　International Organization of Securities Commissions (IOSCO) 200

　　International Federation of Accountants (IFAC) 203

　　United Nations Intergovernmental Working Group of Experts on International

　　Standards of Accounting and Reporting (ISAR) 205

　　Organization For Economic Cooperation and Development (OECD) 206

　　Conclusion 206

　　CHAPTER 9 International Financial Statement Analysis 207

　　Introduction 207

　　Challenges And Opportunities In Cross-Border Analysis 207

　　Business Analysis Framework 208

　　International Business Strategy Analysis 209

　　Information Availability 209

　　Recommendations'for Analysis 210

　　Accounting Analysis 211

　　Suggestions for the Analyst 213

　　International Financial Analysis 213

　　Ratio Analysis 213

　　Cash Flow Analysis 216

　　Coping Mechanisms 216

　　International Prospective Analysis 217

　　Further Issues 219

　　Information Access 219

　　Timeliness of Information 222

　　Foreign Currency Considerations 223

　　Differences in Statement Format 226

　　Language and Terminology Barriers 226

　　Financial Statement Analysis and Auditing 227

　　The Attest Function 227

　　The Audit Report 228

　　Auditing and Credibility 230

　　Coping Mechanisms 232

　　Internal Auditing 233

　　Professional Organization 237

　　Evolving Role of lnternal Auditing 237

　　Appendix 9-1 Illustration of Restatement of Japanese GAAP Financial

　　Statements to a U.S. GAAP Basis 238

　　Appendix 9-2 International Ratio Analysis 242

　　CHAPTER 10 Managerial Planning and Control 245

　　Business Modeling 245

　　Planning Tools 246

　　Capital Budgeting 247

　　Financial Return Perspectives 248

　　Measuring Expected Returns 249

　　Multinational Cost of Capital 253

　　Management Information Systems 254

　　Systems Issues 255

　　Information Issues 256

　　Management Information and Hyperinflation 257

　　Sales Revenue 258 '

　　Issues In Financial Control 261

　　Domestic Versus Multinational Control System 261

　　Strategic Costing 269

　　Performance Evaluation of Foreign Operations 270

　　Consistency 271

　　Performance Criteria 273

　　Measurement Issues and Changing Prices in Evaluation 275

　　Performance Evaluation Practices: ICI 275

　　Foreign Currency Effects 277

　　Performance Standards 278

　　Value Reporting 279

　　CHAPTER 11 Financial Risk Management 281

　　Essentials 283

　　Why Manange Financial Risks? 284

　　Role of Accounting 285

　　Identifying Market Risks 285

　　Quantify Tradeoffs 286

　　Risk Management in a World of Floating Exchange Rates 286

　　Accounting for Hedge Products 298

　　Hedge of a Recognized Asset or Liability or an Unrecognized Firm

　　Commitment 305

　　Hedge of a Net Investment in a Foreign Operation 306

　　Speculating in Foreign Currency 308

　　Disclosure 308

　　Financial Control 312

　　Appropriate Benchmarks 313

　　Reporting Systems 313

　　CHAPTER 12 International Taxation and Transfer Pricing 314

　　Initial Concepts 314

　　Diversity of National Tax Systems 315

　　Types of Taxes 315

　　Tax Burdens 316

　　Tax Administration Systems 318

　　Foreign Tax Incentives 319

　　Harmful Tax Competition 320

　　International Harmonization 320

　　Taxation of Foreign-Source Income and Double Taxation 320

　　Foreign Tax Credit 321

　　Limits to Tax Credits 323

　　Tax Treaties 324

　　Foreign Exchange Considerations 324

　　Tax-Planning Dimensions 325

　　Organizational Considerations 325

　　Controlled Foreign Corporations and Subpart F Income 325

　　Offshore ltolding Companies 326

　　Financing Decisions 326

　　Pooling of Tax Credits 327

　　Cost Accounting Allocations 327

　　Location and Transfer Pricing 328

　　Integrating International Tax Planning 328

　　International Transfer Pricing: Complicating Variables 329

　　Tax Considerations 329

　　Tariff Considerations 331

　　Competitive Factors 331

　　Environmental Risks 332

　　Performance Evaluation Considerations 333

　　Accounting Contributions 333

　　Transfer Pricing Methodology 333

　　Market vs. Cost vs...? 334

　　Arm's-Length Principle 334

　　Comparable Uncontrolled Price Method 334

　　Comparable Uncontrolled Transaction Method 335

　　Resale Price Method 335

　　Cost-Plus Pricing Method 336

　　Comparable Profits Method 337

　　Profit-Split Methods 337

　　Other Pricing Methods 338

　　Advance Pricing Agreements 339

　　Transfer Pricing Practices 339

　　The Future 341