國際會計(jì)學(xué)

前言

隨著我國加入WTO，越來越多的國內(nèi)企業(yè)參與到國際競爭中來，用國際上通用的語言思考、工作、交流的能力也越來越受到重視。這樣一種能力也成為我國各類人才參與競爭的一種有效工具。國家教育機(jī)構(gòu)、各類院校以及一些主要的教材出版單位一直在思考，如何順應(yīng)這一發(fā)展潮流，推動(dòng)各層次人員通過學(xué)習(xí)來獲取這種能力。雙語教學(xué)就是這種背景下的一種嘗試。雙語教學(xué)在我國主要指漢語和國際通用的英語教學(xué)。

內(nèi)容概要

這本《國際會計(jì)學(xué)》被公認(rèn)為是國際會計(jì)領(lǐng)域最權(quán)威的著作之一。此書第1版于1984年問世。第2版于1992年出版，由喬伊和另一位國際會計(jì)大師米勒(Mueller)合著，成為國際會計(jì)涵蓋內(nèi)容的比較全面的范例，其理論深度受到讀者的普遍贊許。書中對全球主要國家的會計(jì)實(shí)務(wù)體系的發(fā)展和分類，對以國際會計(jì)協(xié)調(diào)化為主線的國際會計(jì)準(zhǔn)則與審計(jì)準(zhǔn)則制定及其他協(xié)調(diào)活動(dòng)的評述，對國際財(cái)務(wù)報(bào)告和披露及外國財(cái)務(wù)報(bào)表分析框架的確立，以及在國際會計(jì)中涵蓋管理會計(jì)等方面，為以后的版本奠定了基礎(chǔ)。

作者簡介

作者：(美國)弗雷德里克?D?S?喬伊 (Frederick D.S.Choi) (美國)加里?K?米克 (Gary K.Meek) 改編：任明川

書籍目錄

CHAPTER 1  Introduction   Historical Perspective   Contemporary Perspective     Growth and Spread of Multinational Operations   Financial Innovation    Global Competition     Cross-Border Mergers and Acquisitions  Internationalization of Capital Markets     Americas        Western Europe      Asia         Cross-Border Equity Listing and Issuance    Where Are We?    Learning Objectives   Appendix 1-1 'Changes in Financial Sector Policy in 34 Nations, 1973-1996    Appendix 1-2 Stock Exchange Web Sites    Appendix 1-3 Financial Statements and Selected Notes from the Annual Report of INFOSYS CHAPTER 2  Development and Classification   Development     Classification         Four Approaches to Accounting Development        Legal Systems: Common Law vs. Code Law Accounting        Practice Systems: Fair Presentation vs. Legal Compliance Accounting CHAPTER 3  Comparative Accounting: Europe    Some Observations about Accounting Standards and Practice   IFRS in the European Union    Five National Financial Accounting Systems        France        Germany       Czech Republic       The Netherlands        United Kingdom   CHAPTER 4  Comparative Accounting: The Americas and Asia   Five National Financial Accounting Systems        United States        Mexico       Japan        China        India   CHAPTER 5  Reporting and Disclosure  Development of Disclosure        Voluntary Disclosure        Regulatory Disclosure Requirements        The US. SEC Financial Reporting Debate   Reporting and Disclosure Practices       Disclosures of Forward-Looking Information       Segment Disclosures        Social Responsibility Reporting       Special Disclosures for Nondomestic Financial Statement Users and Accounting    Principles Used       Corporate Governance Disclosures        lnternet Business Reporting and Disclosure     Annual Report Disclosures in Emerging-Market Countries    Implications for Financial Statement Users and Managers  CHAPTER 6  Foreign Currency Translation    Results of Operations      Reasons for Translation      BackgrOund and Terminology      The Problem      Financial Statement Effects of Alternative Translation Rates         Foreign Currency Transactions        Single- Transaction Perspective         Two- Transaction Perspective      Foreign Currency Translation        Multiple-Rate Methods        Financial Statement Effects        Which Is Best?        Appropriate Current Rate        Translation Gains and Losses        Where Are We?     Translation Accounting Development        Pre-1965        1965-1975       1975-1981       1981-Present    Features of Standard No. 52/International Accounting Standard 21     Translation When Local Currency Is the Functional Currency      Translation When the Parent Currency Is the Functional Currency      Translation When Foreign Currency Is the Functional Currency   Measurement Issues      Reporting Perspective      What Happened to Historical Cost?      Concept of lncome      Managed Earnings     Foreign Currency Translation and Inflation     Foreign Currency Translation Elsewhere    Appendix 6-1 Translation and Remeasurement Under FAS No. 52  CHAPTER 7  Financial Reporting and Changing Prices  Changing Prices Defined   Why Are Financial Statements Potentially Misleading During Periods of      Changing Prices?    Types of Inflation Adjustments     General Price-Level Adjustments         Price Indexes    Current-Cost Adjustments   General Price-Level Adjusted Current Costs   National Perspectives On Inflation Accounting        United States        United Kingdom         Brazil     International Accounting Standards Board    Inflation Issues        Inflation Gains and Losses        Holding Gains and Losses        Foreign Inflation   178      Avoiding the Double-Dip      Appendix 7-1 Accounting for Foreign Inflation: A Case Analysis   CHAPTER 8  Global Accounting and Auditing Standards     A Survey of International Convergence        Advantages of International Convergence        Criticisms of International Standards         Reconciliation and Mutual Recognition        Evaluation      Some Significant Events in the History of International Accounting Standard      Setting  188  Overview of Major International Organizations Promoting Accounting Convergence     International Accounting Standards Board      1ASC's Core Standards and the IOSCO Agreement       The New IASB Structure      Recognition and Support for the IASB      US. Securities and Exchange Commission Response to IFRS    European Union (EU)      Fourth, Seventh, and Eighth Directives     Have EU Harmonization Efforts Been Successful?         The EU's New Approach and the Integration of European Financial Markets    International Organization of Securities Commissions (IOSCO)    International Federation of Accountants (IFAC)   United Nations Intergovernmental Working Group of Experts on International    Standards of Accounting and Reporting (ISAR)   Organization For Economic Cooperation and Development (OECD)   Conclusion  CHAPTER 9  International Financial Statement Analysis  Introduction    Challenges And Opportunities In Cross-Border Analysis    Business Analysis Framework     International Business Strategy Analysis        Information Availability       Recommendations'for Analysis    Accounting Analysis       Suggestions for the Analyst    International Financial Analysis         Ratio Analysis        Cash Flow Analysis        Coping Mechanisms    International Prospective Analysis   Further Issues       Information Access         Timeliness of Information        Foreign Currency Considerations         Differences in Statement Format         Language and Terminology Barriers      Financial Statement Analysis and Auditing        The Attest Function        The Audit Report       Auditing and Credibility       Coping Mechanisms        Internal Auditing      Professional Organization         Evolving Role of lnternal Auditing   Appendix 9-1 Illustration of Restatement of Japanese GAAP Financial    Statements to a U.S. GAAP Basis    Appendix 9-2 International Ratio Analysis   CHAPTER 10  Managerial Planning and Control    Business Modeling    Planning Tools     Capital Budgeting   Financial Return Perspectives     Measuring Expected Returns    Multinational Cost of Capital     Management Information Systems        Systems Issues        Information Issues    Management Information and Hyperinflation         Sales Revenue      Issues In Financial Control        Domestic Versus Multinational Control System     Strategic Costing   Performance Evaluation of Foreign Operations        Consistency        Performance Criteria        Measurement Issues and Changing Prices in Evaluation     Performance Evaluation Practices: ICI        Foreign Currency Effects      Performance Standards         Value Reporting  CHAPTER 11  Financial Risk Management    Essentials      Why Manange Financial Risks?      Role of Accounting        Identifying Market Risks        Quantify Tradeoffs        Risk Management in a World of Floating Exchange Rates        Accounting for Hedge Products     Hedge of a Recognized Asset or Liability or an Unrecognized Firm      Commitment      Hedge of a Net Investment in a Foreign Operation     Speculating in Foreign Currency   Disclosure      Financial Control     Appropriate Benchmarks     Reporting Systems  CHAPTER 12  International Taxation and Transfer Pricing    Initial Concepts    Diversity of National Tax Systems       Types of Taxes         Tax Burdens       Tax Administration Systems        Foreign Tax Incentives         Harmful Tax Competition        International Harmonization   Taxation of Foreign-Source Income and Double Taxation       Foreign Tax Credit        Limits to Tax Credits      Tax Treaties       Foreign Exchange Considerations     Tax-Planning Dimensions       Organizational Considerations         Controlled Foreign Corporations and Subpart F Income        Offshore ltolding Companies         Financing Decisions        Pooling of Tax Credits        Cost Accounting Allocations       Location and Transfer Pricing      Integrating International Tax Planning     International Transfer Pricing: Complicating Variables        Tax Considerations         Tariff Considerations        Competitive Factors        Environmental Risks         Performance Evaluation Considerations       Accounting Contributions     Transfer Pricing Methodology        Market vs. Cost vs...?       Arm's-Length Principle        Comparable Uncontrolled Price Method        Comparable Uncontrolled Transaction Method         Resale Price Method         Cost-Plus Pricing Method         Comparable Profits Method        Profit-Split Methods         Other Pricing Methods         Advance Pricing Agreements     Transfer Pricing Practices      The Future

章節(jié)摘錄

The Netherlands Authority for the Financial Markets (AMF) supervises the oper- ations of the securities markets. Although it falls under the Ministry of Finance, the AMF is an autonomous administrative authority. Among the responsibilities given it in 2006 is the oversight of annual reporting and auditing of listed companies. Its Financial Reporting Supervision Division examines financial statements filed with the AMF to ensure that they comply with applicable standards and the law. Its Audit Firm Oversight Division ensures that applicable audit standards are followed. The 2006 Supervision of Auditors' Organizations Act also provides for AMF oversight of the audit profession.The Enterprise Chamber, a specialist court connected with the High Court of Amsterdam, is a unique feature of the Dutch system of enforcing compliance with accounting requirements. Any interested party may complain to this chamber if it believes that a company's financial statements do not conform to applicable law. Shareholders, employees, trade unions, and even the public prosecutor (but not inde- pendent auditors) may bring proceedings to the chamber. The chamber is composed of three judges and two expert accountants, and there is no jury. Chamber decisions may lead to modifications of financial statements or vario/~~~~s penalties. Even though the rulings apply only to defendant companies, they sometimes state general rules that may influence the reporting practices of other companies.Auditing is a self-regulated profession in the Netherlands. Its governing body is the Netherlands Institute of Registeraccountants (NIvRA), which has approximately 14,000 members.33 It is autonomous in setting auditing standards, and its strong professional code of conduct has statutory status.Until 1993, only members of NIvRA could certify financial statements, but changes were made that year to incorporate the EU Eighth Directive. In the Netherlands there are two kinds of auditors: registeraccountants (RAs, or chartered accountants) and administrative accountants (AAs).34 The 1993 changes allowed AAs to also certify financial statements if they undergo additional training. Over time, educational and training qualifications for RAs and AAs will be standardized, and the code of conduct will be the same in relation to audit work, the auditor's responsibilities, and independence. One set of disciplinary rules will apply. However, NIvRA is likely to continue to dominate auditing and accounting in the Netherlands.NIvRA is involved in everything that is accounting related in the Netherlands. It participates in the Dutch Accounting Standards Board and in commissions charged with revising the accounting statutes of the civil code. NIvRA members serve on the Enterprise Chamber, as accounting faculty at leading Dutch universities, on the IASB, and on committees of the EU, the OECD, the UN, and the International Federation of Accountants.

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《工商管理經(jīng)典教材?會計(jì)與財(cái)務(wù)系列?國際會計(jì)學(xué)(第6版)(英文版)》由中國人民大學(xué)出版社出版。與第5版相比，《國際會計(jì)學(xué)》(第6版)最突出的修訂表現(xiàn)在：對公司治理內(nèi)容和相關(guān)立法的拓展．對比較國際會計(jì)內(nèi)容的充實(shí)(更加強(qiáng)調(diào)對歐、亞、拉美地區(qū)有代表性的國家的會計(jì)實(shí)務(wù)體系的評述)．對國際會計(jì)趨同和主要國際組織的重大努力的討論，以及對評述發(fā)達(dá)國家和新興市場經(jīng)濟(jì)國家的報(bào)告和披露實(shí)務(wù)的同等重視。配套教輔與網(wǎng)上資源

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