国际会计学

出版时间：2008-9  出版社：中国人民大学  作者：弗雷德里克·D·S·乔伊//加里·K·米克|改编:任明川  页数：341  
Tag标签：无  

前言

随着我国加入WTO，越来越多的国内企业参与到国际竞争中来，用国际上通用的语言思考、工作、交流的能力也越来越受到重视。这样一种能力也成为我国各类人才参与竞争的一种有效工具。国家教育机构、各类院校以及一些主要的教材出版单位一直在思考，如何顺应这一发展潮流，推动各层次人员通过学习来获取这种能力。双语教学就是这种背景下的一种尝试。双语教学在我国主要指汉语和国际通用的英语教学。

内容概要

这本《国际会计学》被公认为是国际会计领域最权威的著作之一。此书第1版于1984年问世。第2版于1992年出版，由乔伊和另一位国际会计大师米勒(Mueller)合著，成为国际会计涵盖内容的比较全面的范例，其理论深度受到读者的普遍赞许。书中对全球主要国家的会计实务体系的发展和分类，对以国际会计协调化为主线的国际会计准则与审计准则制定及其他协调活动的评述，对国际财务报告和披露及外国财务报表分析框架的确立，以及在国际会计中涵盖管理会计等方面，为以后的版本奠定了基础。

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

书籍目录

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

章节摘录

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.

编辑推荐

《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)》由中国人民大学出版社出版。与第5版相比，《国际会计学》(第6版)最突出的修订表现在：对公司治理内容和相关立法的拓展．对比较国际会计内容的充实(更加强调对欧、亚、拉美地区有代表性的国家的会计实务体系的评述)．对国际会计趋同和主要国际组织的重大努力的讨论，以及对评述发达国家和新兴市场经济国家的报告和披露实务的同等重视。配套教辅与网上资源

用户评论 (总计18条)

•   全英文的，排版很有逻辑，应该是不错的国际会计理论书。
•   会计专业的书
•   英文的会计没接触过，但现在工作需要，自学还是不错的。
•   书不错，可惜就是全英文版，要是双语的就更好了。
•   老师推荐的教材，注意是英文版
•   这个系列的书都很好~买来自学也是不错的选择
•   学校让用作教材，质量还不错。一般也就这个价位了。
•   就本书来讲还是不错的，英文书就是废话多点，不过来龙去脉能讲清楚~~
•   只是送货的时候书被压起了皱
•   一直听身边的同学说国际会计怎样怎样，决心一学，这些东西还是要慢慢来的~~
•   我是学会计专业的，这本书老师推荐我们课后钻研，所以就买了。书的内容和质量是不错的，就是全英文版的看着头痛！
•   如题~~~~因为本人大量接触财务管理和原始账务处理。觉得在管理上还有一定借鉴意义~但是对于还没有任何实践经验和没到大二的同学们来说帮助可能一般~如果是概念很强并且数理基础扎实的同学，可以做学习用~~
•   书里面字迹还算比较少 好厚的一本 全英文 老师要求的教材 还可以啦
•   书还可以，就是有几本皱了。重点是下单过了10天才到，实在是太慢了！
•   不错，就是看不懂。哈哈。
•   虽然买的是二手书，但没有严重的破损，内容完整，还不错！
•   买回来闲置了 还没用过呢
•   内容是可以的，一般都是老师推荐的吧