国际会计学

出版时间：1998-12-01  出版社：机械工业出版社  作者：米勒  

内容概要

世纪之交，跨国发展与公司兼并国际化浪潮的汹涌而至，使会计业务更趋复杂化及全球化。本书正是这方面难得一见的应时之作。精辟的分析、独具代表性的案例，定会使您对国际范围内的会计业务及其发展趋势有更全面的了解，在跨国经营中运筹帷幄，决胜千里。

书籍目录

CHAPTER 1	An International Perspective on Financial Accounting
	Accounting and Environment
	Global Challenges for Accounting
	Variables Shaping Accounting
	Accounting Clusters
	Conclusion
	Study Questions
	Cases
	Additional Readings
CHAPTER 2	Diversity in Financial Accounting Practices
	Reducing Diversity within Countries
	Why Financial Accounting Practices Differ between Countries
	Some Existing Practice Differences
	Consequences of Worldwide Accounting Diversity
	Conclusion
	Study Questions
	Cases
	Additional Readings
CHAPTER 3	Harmonization of Financial Accounting Diversity
	Accounting and Auditing Standards
	U.S.Organizations
	Pros and Cons of International Accounting and Auditing Standards
	International Organizations
	Regional Organizations
	Harmonization Scenarios
	Conclusion
	Study Questions
	Cases
	Additional Readings
CHAPTER 4	Financial Reporting in the International Environment
	Responses by Users
	Responses by Multinational Corporations
	Whose Accounting Principles?
	Beware the Foreign Financial Statement
	Conclusion
	Study Questions
	Cases
	Additional Readings
CHAPTER 5	Disclosure Practices Around the World
	Financial and Nonfinancial Disclosure
	Some Observations about Disclosure
	Examples of Disclosure
	Conclusion
	Study Questions
	Cases
	Additional Readings
CHAPTER 6	Multinational Consolidations and Foreign Currency Translation
	The Basic Idea
	An International Perspective on Consolidated 
	Financial Statements
	Foreign Currency Translation
	Conclusion
	Study Questions
	Cases
	Additional Readings
CHAPTER 7	International Financial Statement Analysis
	Financial Accounting Reflects the Environment It Serves
	A Framework for Financial Statement Analysis
	Analysis of Financial Information
	Conclusion
	Study Questions
	Cases
	Additional Readings
CHAPTER 8	Accounting Information Systems for Multinational Corporations
	Information Resource Management
	MNC Organization Affects the Accounting Inf