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国际会计学（第6版）（英文版）（工商管理经典教材·会计与财务系列；高校工商管理类教学指导委员会双语教学教材）书籍详细信息
- ISBN：9787300094854
- 作者：暂无作者
- 出版社：暂无出版社
- 出版时间：2008-12
- 页数：341
- 价格：33.70
- 纸张：胶版纸
- 装帧：平装-胶订
- 开本：16开
- 语言：未知
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- TAG：暂无
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寄语：
国际会计/比较会计领域享誉全球的经典教材，我国资源会计学家、厦门大学常勋教授大力推介。
内容简介：
这本《国际会计学》被公认为是国际会计领域*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。
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
作者介绍：
弗雷德里克·D·S·乔伊，美国纽约大学Stern商学院名誉院长，杰出教授，会计系主任。乔伊教授是国际商务研究院研究员，还是第一位来自学术界的财务经理国际研究基金会理事，曾荣获花旗杰出教学奖和美国会计学会杰出国际会计教授奖。乔伊教授著述颇丰，并在Joumal of Accounting Research Accounting&Business Research等杂志上发表多篇论文。
加里·K·米克，美国俄克拉何马州立大学Spears商学院德勤会计学教授，曾任美国会计学会(AAA)副主席和AAA国际会计分会主席，是美国会计学会杰出国际会计教授奖获得者。曾在Accounting Review,Accounting Horizons Journal of International Business Studies等杂志上发表多篇论文。
任明川，英国赫尔大学(University of Hull)会计学博士，复旦大学管理学院会计学副教授，新加坡国立大学、挪威管理学院和香港大学兼职教授。2002年和2004年美国麻省理工学院斯隆管理学院访问学者。主要讲授EMBA和MBA的财务会计课程，以及会计本科生和会计专业硕士(MPAcc)的会计职业道德课程。曾在Asian Review ofAccounting，《会计研究》，ChinaAccounting&FinanceReview等杂志上发表多篇论文。
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书籍介绍
《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)》被公认为国际会计领域最权威的教科书之一。我国资深会计学家．厦门大学常勋教授不仅对《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)》盛赞有加，还多次撰文大力推介。《国际会计学》题材丰富、资料翔实．尤其关注国际会计比较与协调以及国际管理会计和税务筹划等方面的内容。此外，领衔作者所具有的东方式的思维风格．也使得《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)》较其他同类书而言，更适合中国读者的口味。原版书教辅包括英文PFIT、习题解答等。
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