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国际会计与跨国企业  英文版
国际会计与跨国企业  英文版

国际会计与跨国企业 英文版PDF电子书下载

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  • 电子书积分:15 积分如何计算积分?
  • 作 者:(美)李·H.拉德鲍(LeeH.Raqebaugh),(美)悉尼·J.格雷(SidneyJ.Gray)著
  • 出 版 社:北京:中信出版社
  • 出版年份:2002
  • ISBN:7800735133
  • 页数:459 页
图书介绍:这套英文教科书,内容全面,架构完备,既包括基本的会计学原理、财务会计和管理会计,也包括高层次的专题会计,财务报告和报表分析。其中,《会计学原理》、《财务会计》、《管理会计》和《中级会计》的作者均是美国久负盛名的会计学教授。
《国际会计与跨国企业 英文版》目录

Chapter 1 International Accounting and International Business 1

Introduction 1

The International Development of the Accounting Discipline 2

National Differences in Accounting Systems 5

The Evolution and Significance of International Business 6

Accounting Aspects of International Business 14

The Field of International Accounting 15

Overview of the Text 16

Chapter 2 Accounting Development in the Global Economy 19

Introduction 19

Environmental Influences on Business and Management 19

Environmental Influences on Accounting 20

Major Developmental Factors 23

Accountability and Multinational Enterprises 28

Culture and the Global Environment 29

International Pressures for Accounting Change 30

Summary 33

Chapter 3 Comparative International Financial Accounting 35

Introduction 35

Purposes of International Classification 36

Classification of Accounting and Reporting Systems 36

Cultural Influences on Accounting Systems 42

Culture,Societal Values,and Accounting 42

Comparative Accounting Systems 52

Anglo-American Accounting 52

Nordic Accounting 55

Germanic Accounting 57

Latin Accounting 59

Asian Accounting 62

Summary 65

Chapter 4 International Financial Statement Analysis 71

Introduction 71

International Accounting Differences and Financial Statement Analysis 72

Major Differences in Accounting Principles Around the World 75

The Impact of U.S.-U.K.Accounting Differences: A Quantitative Analysis 81

A Global Perspective on Earnings Measurement 85

A Comparative Global Analysis 90

International Accounting Differences and the Stock Market 90

Factors Influencing Measurement Differences 91

Global Accounting Harmonization 91

Summary 92

Chapter 5 International Transparency and Disclosure 104

Introduction 104

Disclosure in Corporate Reports 105

International Disclosure Regulation 112

Reporting Trends 116

Frequency and Timeliness of Reporting 124

Growing Pressures for Transparency 125

Summary 125

Chapter 6 Global Harmonization of Accounting and Reporting 130

Introduction 130

Governments 132

Trade Unions and Employees 145

Investors 146

Bankers and Lenders 148

Accountants and Auditors 149

The International Harmonization and Disclosure Debate 156

Summary 158

Chapter 7 International Business Combinations,Goodwill and Intangibles 162

Introduction 163

Consolidated Financial Statements 163

Funds and Cash Flow Statements 170

Joint Venture Accounting 172

Goodwill and Intangibles 173

Goodwill 175

Brands, Trademarks, Patents, and Related Intangibles 181

Research and Development 185

Summary 188

Chapter 8 International Segment Reporting 196

Users and Uses of Segment Information 197

The Benefits of Segment Reporting 198

The Costs of Segment Reporting 199

International Accounting Standards 200

Regulations Around the World 202

Segment Reporting Problems 207

Summary 217

Chapter 9 Foreign Currency Transactions 223

Introduction 223

Foreign Exchange 224

Foreign Currency Transactions 236

Summary 247

Chapter 10 Foreign Currency Translation 253

Introduction 253

Key Definitions 254

Translation Methodologies:An Overview 255

International Accounting Standards 257

Historical Development in the United States 258

FASB Statement 52 260

Non-U.S.Translation Practices 276

Use of Derivatives to Hedge a Net Investment 278

Disclosure of Derivative Financial Instruments 279

Summary 279

Chapter 11 International Accounting for Price Changes 289

Impact of Inflation on the Corporation 290

Accounting Measurement Alternatives 290

International Accounting Standards 293

Comparative National Regulation and Practice 295

Problems and Prospects 303

Summary 303

Chapter 12 International Auditing Issues 310

Introduction 310

The Accounting and Auditing Profession 311

Global Audit Services and the International Auditing Challenge 312

Global Accounting Firms 319

Audit Standards 321

International Harmonization of Audit Standards 338

Summary 341

Chapter 13 Management Organization and Control of Global Operations 347

Introduction 347

Organizational Structure 348

Centralization versus Decentralization 352

Firm Structure and the Accounting Function 354

Management Information Systems and the Global Firm 356

Internal Control and the Internal Audit 359

Summary 364

Chapter 14 International Budgeting and Performance Evaluation 371

Introduction 371

The Strategic Control Process 372

Empirical Studies of Differences in Management Accounting and Control Practices Across Nations 372

Challenges of Control in the Global Firm 380

Intra-Corporate Transfer Pricing 387

Costing 391

Quality 393

Performance Evaluation Issues 394

Economic Value Added 396

The Balanced Scorecard 397

Summary 400

Chapter 15 International Taxation Issues 409

Introduction 409

Direct Taxes 410

Indirect Taxes 412

The Avoidance of Double Taxation of Foreign Source Income 413

U.S.Taxation of Foreign Source Income 415

Tax Effects of Foreign Exchange Gains and Losses 419

Tax Incentives 422

Tax Dimensions of Expatriates 423

Intracotporate Transfer Pricing 424

Tax Planning in the International Environment 426

Summary 428

Name and Company Index 437

Subject Index 445

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