国际会计学PDF电子书下载

Chapter 1 Introduction to International Accounting 1

1.1 Development of International Accounting 1

1.2 Definition of International Accounting 7

1.3 Establishment of Detailed Contents on International Accounting 11

1.4 Objectives of Research on International Accounting 12

Chapter 2 International Accounting Harmonization 16

2.1 Overview of International Accounting Harmonization 16

2.2 International Organizations and Their Activites 19

2.3 Stock Exchanges 24

Chapter 3 Accounting for Foreign Currency 29

3.1 Introduction 29

3.2 Foreign Currency Transactions 32

3.3 Translation of Foreign Financial Statements 40

Chapter 4 Business Combinations 58

4.1 Definitions 58

4.2 Legal Forms of Business Combinations 59

4.3 Reasons for Business Combinations 59

4.4 Acquisition Method 60

Chapter 5 Consolidated Financial Statements 66

5.1 Presentation of Consolidated Financial Statements 66

5.2 Consolidated Statement of Financial Position 68

5.3 Consolidated Income Statement 70

5.4 Disclosure Requirements 74

Chapter 6 Accounting for Changing Prices 79

6.1 Defects of Historical Cost Accounting 79

6.2 Overview of Accounting for Changing Prices 81

6.3 Accounting Measurement Alternatives 82

6.4 Regulation and Practice of Accounting for Changing Prices 94

Chapter 7 Accounting for Financial Instruments 104

7.1 Background 104

7.2 Development of Reporting Financial Instruments 105

7.3 Financial Instrument Practices 110

7.4 Derivatives Used for Hedging 117

Chapter 8 Financial Reporting in Different Countries 122

8.1 French Accounting 122

8.2 German Accounting 131

8.3 Dutch Accounting 145

8.4 Japanese Accounting 152

8.5 UK Accounting 157

8.6 American Accounting 164

Chapter 9 Corporate Governance 186

9.1 History of Corporate Governance 186

9.2 What Is Corporate Governance 188

9.3 Corporate Governance Theory 189

9.4 Principles of Corporate Governance 194

9.5 Corporate Governance Models 196