国际会计学(第6版) 本书特色
与第5版相比，《国际会计学》(第6版)*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
国际会计学(第6版) 内容简介
简介
与第5版相比，《国际会计学》(第6版)*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
国际会计学(第6版) 目录
CHAPTER 1Introduction 1Historical Perspective 1Contemporary Perspective 2Growth and Spread of Multinational Operations 4Financial Innovation 9Global Competition 10Cross-Border Mergers and Acquisitions 11Internationalization of Capital Markets 12Americas 13Western Europe 14Asia 15Cross-Border Equity Listing and Issuance 15Where Are We? 16Learning Objectives 17Appendix 1-1 Changes in Financial Sector Policy in 34 Nations, 1973-1996 21Appendix 1-2 Stock Exchange Web Sites 24Appendix 1-3 Financial Statements and Selected Notes from the AnnualReport of INFOSYS26CHAPTER 2Development and Classification27Development 27Classification 33Four Approaches to Accounting Development 33Legal Systems: Common Law vs. Code Law Accounting 34Practice Systems: Fair Presentation vs. Legal Compliance Accounting 35CHAPTER 3Comparative Accounting: Europe37Some Observations about Accounting Standards and Practice 38IFRS in the European Union 39Five National Financial Accounting Systems 41France 4IGermany 46Czech Republic 51The Netherlands 54United Kingdom 58CHAPTER 4Comparative Accounting:The Americas and Asia64Five National Financial Accounting Systems 65United States 65Mexico 70Japan 74China 78India 83CHAPTER 5Reporting and Disclosure88Development of Disclosure 88Voluntary Disclosure 89Regulatory Disclosure Requirements 90The US. SEC Financial Reporting Debate 91Reporting and Disclosure Practices 92Disclosures of Forward-Looking Information 93Segment Disclosures 94Social Responsibility Reporting 96Special Disclosures" for Nondomestic Financial Statement Users and AccountingPrinciples Used 111Corporate Governance Disclosures 111Internet Business Reporting and Disclosure 120Annual Report Disclosures in Emerging-Market Countries 121Implications for Financial Statement Users and Managers 122CHAPTER 6Foreign Currency Translation124Results of Operations 124Reasons for Translation 127Background and Terminology 127The Problem 130Financial Statement Effects of Alternative Translation Rates 130Foreign Currency Transactions 132Single- Transaction Perspective 134Two- Transaction Perspective 134Foreign Currency Translation 135Multiple-Rate Methods 136Financial Statement Effects 138Which Is Best? 140Appropriate Current Rate 142Translation Gains and Losses 142Where Are We? 144Translation Accounting Development 144Pre-1965 1441965-1975 1441975-1981 1451981-Present 145Features of Standard No. 52/International Accounting Standard 21 145Translation When Local Currency Is the Functional Currency 146Translation When the Parent Currency Is the Functional Currency 146Translation When Foreign Currency Is the Functional Currency 146Measurement Issues 148Reporting Perspective 148What Happened to Historical Cost? 149Concept of lncome 149Managed Earnings 149Foreign Currency Translation and Inflation 150Foreign Currency Translation Elsewhere 151Appendix 6-1 Translation and Remeasurement Under FAS No. 52 151CHAPTER 7Financial Reporting and Changing Prices157Changing Prices Defined 159Why Are Financial Statements Potentially Misleading During Periods ofChanging Prices? 162Types of Inflation Adjustments 163General Price-Level Adjustments 163Price Indexes 163Current-Cost Adjustments 167General Price-Level Adjusted Current Costs 168National Perspectives On Inflation Accounting 170United States 170United Kingdom 171Brazil 173International Accounting Standards Board 176Inflation Issues 177Inflation Gains and Losses 177Holding Gains and Losses 178Foreign Inflation 178Avoiding the Double-Dip 179Appendix 7-1 Accounting for Foreign Inflation: A Case Analysis 181CHAPTER 8Global Accounting and Auditing Standards184A Survey of International Convergence 184Advantages of International Convergence 184Criticisms of lnternational Standards 186Reconciliation and Mutual Recognition 187Evaluation 187Some Significant Events in the History of International Accounting StandardSetting188Overview of Major International Organizations Promoting AccountingConvergence 189International Accounting Standards Board 192IASC's Core Standards and the IOSCO Agreement 193The New IASB Structure 194Recognition and Support for the IASB 196U.S. Securities and Exchange Commission Response to IFRS 196European Union (EU) 197Fourth, Seventh, and Eighth Directives 197Have EU Harmonization Efforts Been Successful? 198The EU's New Approach and the Integration of European Financial Markets 199International Organization of Securities Commissions (IOSCO) 200International Federation of Accountants (IFAC) 203United Nations Intergovernmental Working Group of Experts on InternationalStandards of Accounting and Reporting (ISAR) 205Organization For Economic Cooperation and Development (OECD) 206Conclusion 206CHAPTER 9International Financial Statement Analysis207Introduction207Challenges And Opportunities In Cross-Border Analysis 207Business Analysis Framework 208International Business Strategy Analysis 209Information Availability 209Recommendations for Analysis 210Accounting Analysis211Suggestions for the Analyst 213International Financial Analysis 213Ratio Analysis 213Cash Flow Analysis 216Coping Mechanisms 216International Prospective Analysis 217Further Issues 219Information A ccess 219Timeliness of Information 222Foreign Currency Considerations 223Differences in Statement Format 226Language and Terminology Barriers 226Financial Statement Analysis and Auditing227The Attest Function 227The Audit Report228Auditing and Credibility230Coping Mechanisms 232Internal Auditing233
国际会计学(第6版) 节选
《国际会计学》(第6版)被公认为国际会计领域*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《国际会计学》(第6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《国际会计学》(第6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。老师可到中国人民大学出版社工商管理出版分社的网站(www．rdjg．com．cn)注册．经中国人民大学出版社确认后免费下载。网上还为广大读者提供了被删除的原版书中各章所附的参考文献、思考题、练习和案例等．有兴趣的读者可上网直接下载。
国际会计学(第6版) 相关资料
~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: registeraccoun
国际会计学(第6版) 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
