國際會計

前言

　　INTRODUCTION As business and capital markets have continued to grow more globalized over recentyears, the need for cross-border financial information has correspondingly increased.This has brought international accounting to the forefront. As products, services, andcapital increasingly cross domestic borders the likelihood that various parties to business transactions are based in different countries increases. These parties must contend with the reality that information on their business parmers often exists in an accounting language othe.

內(nèi)容概要

　　隨著近年來商務活動與資本市場全球化的深入，對跨境財務信息的需求也相應地高漲起來。這就將國際會計推倒了臺前。

書籍目錄

CHAPTER 1 Financial Reporting in The Global AreaIntroductionInteraction Between Accounting and Its EnvironmentDiverse Roles of Accounting in CountriesEffects of Diversity on Capital MarketsClassification of Financial Accounting and Reporting SystemsMajor Challenges Facing Accounting GloballySummaryQuestionsExercisesCasesReferencesCHAPTER 2 Harmonizing Financial Reporting Standards GloballyRationale for HarmonizationPressures for HarmonizaionObstacles to HarmonizationMeasuring HarmonizationSupranational Organizations Engaged in Accounting HarmonizationHarmonization ScenariosCurrent Evidence on HarmonizationSummaryQuestionsExercisesCasesReferencesCHAPTER 3  Accounting for Currency Exchange Rate ChangesOverview of Foreign Currency Markets Exchange RatesForeign Exchange ExposureAccounting for Exchange Rate FluctuationsThe International Accounting Standard on Foreign Currency TranslationAccounting lssues Related to the EuroSummaryQuestionsExercisesCasesReferencesCHAPTER 4CHAPTER 5CHAPTER 6CHAPTER 7 LIST OF ABBREVIATIONSSUBJECT INDEX

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