国际会计PDF|Epub|txt|kindle电子书版本下载

国际会计PDF格式电子书版下载

注意：本站所有压缩包均有解压码： 点击下载压缩包解压工具

Chapter 1 Introduction1

Learning objective1

1.1 International Accounting Issues1

1.1.1 Two examples1

1.1.2 Additional requirements6

1.1.3 International accounting language6

1.2 The International Development of Double Entry System8

1.3 The Development History of International Accounting9

1.4 Definition of International Accounting10

1.5 Content of International Accounting13

1.5.1 Basic content13

1.5.2 International accounting in recent years13

1.6 The Growing Internationalization of Capital Markets14

1.6.1 The growing internationalization of capital markets14

1.6.2 The main international capital markets15

1.6.3 Chinese publicly traded company worldwide19

Terms of the Chapter20

Discussion Questions22

True or False23

Multiple Choice23

Case Analysis25

Chapter 2 Development and Classification31

Learning objective31

2.1 Development32

2.1.1 Factors influencing accounting development32

2.1.2 Related factors40

2.2 Classification40

2.2.1 Deductive approach41

2.2.2 Inductive approach45

2.3 Conclusion48

2.3.1 Stable classification of accounting systems48

2.3.2 Accounting practice at the national level or transnational level49

2.3.3 Many distinctions of accounting at the national level49

2.3.4 Fair presentation vs.legal compliance accounting49

Terms of the Chapter50

Discussion Questions52

True or False53

Multiple Choice53

Case Analysis55

Chapter 3 Accounting in Developed Countries59

Learning objective59

3.1 Basic concepts59

3.1.1 Accounting standards60

3.1.2 Accounting standards and practices60

3.1.3 Fair presentation and legal compliance accounting61

3.2 France62

3.2.1 Introduction62

3.2.2 Accounting regulation and enforcement64

3.2.3 Financial reporting65

3.2.4 Accounting measurement66

3.3 Germany66

3.3.1 Introduction66

3.3.2 Accounting regulation and enforcement68

3.3.3 Financial reporting69

3.3.4 Accounting measurement70

3.4 Japan70

3.4.1 Introduction70

3.4.2 Accounting regulation and enforcement72

3.4.3 Financial reporting73

3.4.4 Accounting measurement73

3.5 The Netherlands75

3.5.1 Introduction75

3.5.2 Accounting regulation and enforcement76

3.5.3 Financial reporting77

3.5.4 Accounting measurement78

3.6 The United Kingdom78

3.6.1 Introduction78

3.6.2 Accounting regulation and enforcement79

3.6.3 Financial reporting81

3.6.4 Accounting measurement81

3.7 The United States82

3.7.1 Introduction82

3.7.2 Accounting regulation and enforcement83

3.7.3 Financial reporting86

3.7.4 Accounting measurement87

3.8 Comparison of Accounting Measurement88

Terms of the Chapter90

Discussion Questions92

True or False94

Multiple Choice94

Case Analysis96

Required97

Chapter 4 Accounting in Emerging Market Countries98

Learning objective98

4.1 Introduction98

4.2 Czech Republic100

4.2.1 Introduction100

4.2.2 Accounting regulation and enforcement102

4.2.3 Financial reporting104

4.2.4 Accounting measurement104

4.3 Taiwan Area104

4.3.1 Introduction104

4.3.2 Accounting regulation and enforcement106

4.3.3 Financial reporting106

4.3.4 Accounting measurement107

4.4 Mexico107

4.4.1 Introduction107

4.4.2 Accounting regulation and enforcement109

4.4.3 Financial reporting110

4.4.4 Accounting measurement111

4.5 China112

4.5.1 Introduction112

4.5.2 Accounting regulation and enforcement113

4.5.3 Financial reporting116

4.5.4 Accounting measurement117

Terms of the Chapter117

Discussion Questions120

True or False121

Multiple Choice122

Case Analysis124

Chapter 5 Reporting and Disclosure125

Learning objective125

5.1 Accounting Measurement and Disclosure125

5.2 Development and Disclosure127

5.2.1 Voluntary disclosure128

5.2.2 Mandatory disclosure129

5.2.3 Voluntary vs.mandatory disclosure130

5.2.4 U.S.SEC financial reporting debate131

5.3 Reporting and Disclosure Practice133

5.3.1 Forward looking information133

5.3.2 Segment disclosures135

5.3.3 Cash flow information137

5.3.4 Social responsibility disclosure138

5.3.5 Special disclosures for non-domestic financial statement users139

5.3.6 Corporate governance disclosure140

Terms of the Chapter141

Discussion Questions143

True or False144

Multiple Choice145

Case Analysis147

Chapter 6 International Accounting Harmonization or Convergence152

Learning objective152

6.1 A survey of International Harmonization152

6.1.1 Harmonization152

6.1.2 Criticism and evaluation of international harmonization154

6.2 International Accounting Standards Board156

6.2.1 Before IASB and IASC's work156

6.2.2 IASB's work159

6.2.3 IASB's harmonization or convergence effort160

6.3 International Federation of Accountants(IFAC)162

6.4 International Organization of Securities Commissions(IOSCO)163

6.5 European Union(EU)164

6.5.1 EU directive164

6.5.2 EU's standard-setting procedures165

Terms of the Chapter166

True or False168

Multiple Choice168

Case Analysis171

Chapter 7 Foreign Currency Translation173

Learning objective173

7.1 Translation and Its Reasons173

7.2 Translation of Transactions vs.Translation of Financial Statement174

7.3 Selecting Foreign Currency Rate175

7.4 Translation Methods176

7.4.1 Current-noncurrent method176

7.4.2 Monetary-nonmonetary method177

7.4.3 Temporal method177

7.4.4 Current rate method178

7.4.5 Compare and contrast the features of four methods179

7.5 Translation Gain or Loss180

7.6 Translation Accounting Development and U.S.A Standards No.52181

7.6.1 International accounting standards181

7.6.2 Translation accounting development and U.S.A Standard No.52182

7.6.3 Relationship between foreign currency translation and inflation184

Terms of the Chapter184

Discussion Questions186

True or False188

Multiple Choice188

Case Analysis191

Chapter 8 Changing Prices Accounting193

Learning objective193

8.1 Pricing Changing193

8.1.1 Price change193

8.1.2 Effect of historical cost measurement in an inflation environment194

8.1.3 Reasons to recognize inflation's effect196

8.2 General Price-level Adjustment197

8.3 Current Value Accounting198

8.4 International Perspective on Inflation Accounting198

8.4.1 IAS198

8.4.2 The United States199

8.4.3 The United Kingdom200

8.4.4 Some comments201

Terms of the Chapter202

Discussion Questions203

True or False204

Multiple Choice205

Chapter 9 International Financial Statement Analysis207

Learning objective207

9.1 Introduction207

9.2 Challenges and Opportunities in Cross-Board Analysis208

9.2.1 The need of international financial statement analysis208

9.2.2 Challenges and opportunities210

9.3 Business Analysis Framework210

9.3.1 International business strategy analysis211

9.3.2 Accounting analysis213

9.3.3 International financial analysis216

9.3.4 Prospective analysis218

Terms of the Chapter218

Discussion Questions220

True or False221

Multiple Choice222

Case Analysis223

Chapter 10 The Governance of Multinational Enterprises225

Learning objective225

10.1 Corporate Governance225

10.1.1 Corporate governance model226

10.1.2 Corporate governance mechanism227

10.2 International Importance of Corporate Governance231

10.2.1 The features of poor corporate governance231

10.2.2 Need for corporate governance232

10.2.3 Development of governance codes233

10.3 Multinational Enterprises(MNEs)Governance Practice233

10.3.1 Good MNE governance practice233

10.3.2 Benefit of good governance practice234

10.3.3 Corporate governance scorecards234

10.4 Multinational Enterprises(MNEs)Internal Control235

Terms of the Chapter237

Discussion Questions238

True or False239

Multiple Choice239

Exercises240

Chapter 11 International auditing241

Learning objective241

11.1 The Accounting and Auditing Profession241

11.2 Global Audit Services and the International Auditing Challenge243

11.2.1 Global audit services243

11.2.2 International auditing challenge243

11.3 Global Accounting Firms247

11.4 International Auditing Standard248

11.5 International Audit Reports250

Terms of the Chapter251

Discusses Questions252

True or False252

Multiple Choice253

Exercises254

Case Analysis254

Appendix256

Chapter 12 International Management Accounting258

Learning objective258

12.1 International Management Accounting258

12.2 Costing System259

12.2.1 Traditional costing system259

12.2.2 Activity based costing(ABC)259

12.3 Capital Investment Techniques259

12.3.1 Payback period260

12.3.2 Return on Investment(ROI)260

12.3.3 Discounted cash flow techniques261

12.4 Management Control263

12.5 Currency Effect on MNEs266

12.6 Multinational Performance Evaluation266

12.6.1 Economic value added(EVA)266

12.6.2 Balanced scorecard(BSC)267

Terms of this Chapter269

Discussion Questions269

True or False270

Multiple Choice270

Exercises271

Chapter 13 International Taxation and Transfer price273

Learning objective273

13.1 Differences in National Tax System273

13.1.1 Types of taxes and tax rates274

13.1.2 Tax burdens279

13.1.3 Tax havens279

13.1.4 International harmonization280

13.2 Double Taxation281

13.2.1 Foreign tax credit282

13.2.2 Limits to tax credits284

13.3 International Tax Planning285

13.4 International Transfer Pricing288

13.5 Transfer Pricing Methodology290

13.5.1 Comparable uncontrolled price method290

13.5.2 Resale price method291

13.5.3 Cost-plus method292

13.5.4 Comparable profits method293

13.5.5 Profit split method294

Terms of the Chapter295

Discussion Questions296

True or False297

Multiple Choice297

Exercises299

Reference301

Some Helpful Websites308