标题：工商管理经典教材·会计与财务系列·国际会计学
图书信息
出版社: 中国人民大学出版社; 第6版 (2008年9月1日)
外文书名: International Accounting
平装: 341页
正文语种: 英语
开本: 16
ISBN: 9787300094854
条形码: 9787300094854
尺寸: 27.4 x 21.4 x 1.8 cm
重量: 699 g
作者简介
作者：(美国)弗雷德里克?D?S?乔伊 (Frederick D.S.Choi) (美国)加里?K?米克 (Gary K.Meek) 改编：任明川
内容简介
《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
Western 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
Appendix 1-3 Financial Statements and Selected Notes from the Annual Report of INFOSYS  26
CHAPTER 2  Development and Classification  27
Development   27
Classification   33
Four Approaches to Accounting Development   33
Legal Systems: Common Law vs. Code Law Accounting   34
Practice Systems: Fair Presentation vs. Legal Compliance Accounting   35
CHAPTER 3  Comparative Accounting: Europe  37
Some Observations about Accounting Standards and Practice   38
IFRS in the European Union   39
Five National Financial Accounting Systems   41
France   41
Germany   46
Czech Republic   51
The Netherlands   54
United Kingdom   58
CHAPTER 4  Comparative Accounting: The Americas and Asia  64
Five National Financial Accounting Systems   65
United States   65
Mexico   70
Japan   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