國(guó)際商務(wù)精選教材·英文影印版·國(guó)際會(huì)計(jì)：使用者視角（第2版）簡(jiǎn)介，目錄書(shū)摘
2019-12-16 10:35
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國(guó)際商務(wù)精選教材·英文影印版·國(guó)際會(huì)計(jì)：使用者視角（第2版）
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內(nèi)容簡(jiǎn)介: 隨著近年來(lái)商務(wù)活動(dòng)與資本市場(chǎng)全球化的深入，對(duì)跨境財(cái)務(wù)信息的需求也相應(yīng)地高漲起來(lái)。這就將國(guó)際會(huì)計(jì)推到了臺(tái)前?！秶?guó)際商務(wù)精選教材·國(guó)際會(huì)計(jì)：使用者視角（第2版）（英文影印版）》向未來(lái)的企業(yè)經(jīng)理介紹國(guó)際會(huì)計(jì)的概念，因?yàn)樗麄兊穆氊?zé)必然會(huì)是全球性的?！秶?guó)際商務(wù)精選教材·國(guó)際會(huì)計(jì)：使用者視角（第2版）（英文影印版）》適用于大學(xué)高年級(jí)和研究生的國(guó)際會(huì)計(jì)課程。
作者簡(jiǎn)介: Shahrokh M. Saudagaran，俄克拉荷馬大學(xué)會(huì)計(jì)學(xué)院院長(zhǎng)，注冊(cè)會(huì)計(jì)師，美國(guó)亞洲會(huì)計(jì)學(xué)會(huì)秘書(shū)長(zhǎng)，美國(guó)會(huì)計(jì)學(xué)會(huì)國(guó)際會(huì)計(jì)分會(huì)前會(huì)長(zhǎng)。
目錄:CHAPTER 1 Finanical Reporting in The Global Arena
Introduction
Interaction Between Accounting and Its Environment
Nature of Capital Markets
Type of Reporting Regime
Type of Business Entities
Type of Legal System
Level of Enforcement of Regulations
Level of lnflation
Political and Economic Ties
Status of the Accounting Profession
Existence of a Conceptual Framework
Quality o fAccounting Education
Diverse Roles of Accountine in Countries
Policy Choices in Accounting
Effects of Diversity on Capital Markets
Classification of Financial Accounting and Reporting Systems
Review of Selected Classification Studies
Major Challenges Facing Accounting Globally
Global Harmonization
Financial Reporting in Developed and Emerging Economies
Social and Environmental Reporting
Financial Reporting in the High Technology Era
Summary
Questions
Exercises
LaSeS
References
CHARTER 2 Harmonizing Financial Reporting Standards Globally
Rationale for Harmonization
Pressures for Harmonization
Obstacles to Harmonization
Measuring Harmonization
Supra-national Organizations Engaged in Accounting Harmonization
Other Harmonization Efforts
Current Evidence on Harmonization
Global
Regional
Summary
Questions
Exercises
Cases
References
CHATPER 3 Accounting for Currency Exchange Rate Changes
CHAPTER 4 Selected Finanical Teporting and Disclosure Issues in the Global Context
CHAPTER 5 USING CORPORATE FINANCIAL TEPORTS ACROSS BORDERS
CHAPTER 6 FINANCIAL REPORTING IN EMERGING CAPITAL MARKETS
CHATERR 7 MANGERIAL ISSUE IN INTERRNATIONAL ACCOUNTING
Introduction
Interaction Between Accounting and Its Environment
Nature of Capital Markets
Type of Reporting Regime
Type of Business Entities
Type of Legal System
Level of Enforcement of Regulations
Level of lnflation
Political and Economic Ties
Status of the Accounting Profession
Existence of a Conceptual Framework
Quality o fAccounting Education
Diverse Roles of Accountine in Countries
Policy Choices in Accounting
Effects of Diversity on Capital Markets
Classification of Financial Accounting and Reporting Systems
Review of Selected Classification Studies
Major Challenges Facing Accounting Globally
Global Harmonization
Financial Reporting in Developed and Emerging Economies
Social and Environmental Reporting
Financial Reporting in the High Technology Era
Summary
Questions
Exercises
LaSeS
References
CHARTER 2 Harmonizing Financial Reporting Standards Globally
Rationale for Harmonization
Pressures for Harmonization
Obstacles to Harmonization
Measuring Harmonization
Supra-national Organizations Engaged in Accounting Harmonization
Other Harmonization Efforts
Current Evidence on Harmonization
Global
Regional
Summary
Questions
Exercises
Cases
References
CHATPER 3 Accounting for Currency Exchange Rate Changes
CHAPTER 4 Selected Finanical Teporting and Disclosure Issues in the Global Context
CHAPTER 5 USING CORPORATE FINANCIAL TEPORTS ACROSS BORDERS
CHAPTER 6 FINANCIAL REPORTING IN EMERGING CAPITAL MARKETS
CHATERR 7 MANGERIAL ISSUE IN INTERRNATIONAL ACCOUNTING
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