国际会计PDF电子书下载

Chapter 1 Introduction 1

Learning objective 1

1.1 International Accounting Issues 1

1.1.1 Two examples 1

1.1.2 Additional requirements 6

1.1.3 International accounting language 6

1.2 The International Development of Double Entry System 8

1.3 The Development History of International Accounting 9

1.4 Definition of International Accounting 10

1.5 Content of International Accounting 13

1.5.1 Basic content 13

1.5.2 International accounting in recent years 13

1.6 The Growing Internationalization of Capital Markets 14

1.6.1 The growing internationalization of capital markets 14

1.6.2 The main international capital markets 15

1.6.3 Chinese publicly traded company worldwide 19

Terms of the Chapter 20

Discussion Questions 22

True or False 23

Multiple Choice 23

Case Analysis 25

Chapter 2 Development and Classification 31

Learning objective 31

2.1 Development 32

2.1.1 Factors influencing accounting development 32

2.1.2 Related factors 40

2.2 Classification 40

2.2.1 Deductive approach 41

2.2.2 Inductive approach 45

2.3 Conclusion 48

2.3.1 Stable classification of accounting systems 48

2.3.2 Accounting practice at the national level or transnational level 49

2.3.3 Many distinctions of accounting at the national level 49

2.3.4 Fair presentation vs.legal compliance accounting 49

Terms of the Chapter 50

Discussion Questions 52

True or False 53

Multiple Choice 53

Case Analysis 55

Chapter 3 Accounting in Developed Countries 59

Learning objective 59

3.1 Basic concepts 59

3.1.1 Accounting standards 60

3.1.2 Accounting standards and practices 60

3.1.3 Fair presentation and legal compliance accounting 61

3.2 France 62

3.2.1 Introduction 62

3.2.2 Accounting regulation and enforcement 64

3.2.3 Financial reporting 65

3.2.4 Accounting measurement 66

3.3 Germany 66

3.3.1 Introduction 66

3.3.2 Accounting regulation and enforcement 68

3.3.3 Financial reporting 69

3.3.4 Accounting measurement 70

3.4 Japan 70

3.4.1 Introduction 70

3.4.2 Accounting regulation and enforcement 72

3.4.3 Financial reporting 73

3.4.4 Accounting measurement 73

3.5 The Netherlands 75

3.5.1 Introduction 75

3.5.2 Accounting regulation and enforcement 76

3.5.3 Financial reporting 77

3.5.4 Accounting measurement 78

3.6 The United Kingdom 78

3.6.1 Introduction 78

3.6.2 Accounting regulation and enforcement 79

3.6.3 Financial reporting 81

3.6.4 Accounting measurement 81

3.7 The United States 82

3.7.1 Introduction 82

3.7.2 Accounting regulation and enforcement 83

3.7.3 Financial reporting 86

3.7.4 Accounting measurement 87

3.8 Comparison of Accounting Measurement 88

Terms of the Chapter 90

Discussion Questions 92

True or False 94

Multiple Choice 94

Case Analysis 96

Required 97

Chapter 4 Accounting in Emerging Market Countries 98

Learning objective 98

4.1 Introduction 98

4.2 Czech Republic 100

4.2.1 Introduction 100

4.2.2 Accounting regulation and enforcement 102

4.2.3 Financial reporting 104

4.2.4 Accounting measurement 104

4.3 Taiwan Area 104

4.3.1 Introduction 104

4.3.2 Accounting regulation and enforcement 106

4.3.3 Financial reporting 106

4.3.4 Accounting measurement 107

4.4 Mexico 107

4.4.1 Introduction 107

4.4.2 Accounting regulation and enforcement 109

4.4.3 Financial reporting 110

4.4.4 Accounting measurement 111

4.5 China 112

4.5.1 Introduction 112

4.5.2 Accounting regulation and enforcement 113

4.5.3 Financial reporting 116

4.5.4 Accounting measurement 117

Terms of the Chapter 117

Discussion Questions 120

True or False 121

Multiple Choice 122

Case Analysis 124

Chapter 5 Reporting and Disclosure 125

Learning objective 125

5.1 Accounting Measurement and Disclosure 125

5.2 Development and Disclosure 127

5.2.1 Voluntary disclosure 128

5.2.2 Mandatory disclosure 129

5.2.3 Voluntary vs.mandatory disclosure 130

5.2.4 U.S.SEC financial reporting debate 131

5.3 Reporting and Disclosure Practice 133

5.3.1 Forward looking information 133

5.3.2 Segment disclosures 135

5.3.3 Cash flow information 137

5.3.4 Social responsibility disclosure 138

5.3.5 Special disclosures for non-domestic financial statement users 139

5.3.6 Corporate governance disclosure 140

Terms of the Chapter 141

Discussion Questions 143

True or False 144

Multiple Choice 145

Case Analysis 147

Chapter 6 International Accounting Harmonization or Convergence 152

Learning objective 152

6.1 A survey of International Harmonization 152

6.1.1 Harmonization 152

6.1.2 Criticism and evaluation of international harmonization 154

6.2 International Accounting Standards Board 156

6.2.1 Before IASB and IASC's work 156

6.2.2 IASB's work 159

6.2.3 IASB's harmonization or convergence effort 160

6.3 International Federation of Accountants(IFAC) 162

6.4 International Organization of Securities Commissions(IOSCO) 163

6.5 European Union(EU) 164

6.5.1 EU directive 164

6.5.2 EU's standard-setting procedures 165

Terms of the Chapter 166

True or False 168

Multiple Choice 168

Case Analysis 171

Chapter 7 Foreign Currency Translation 173

Learning objective 173

7.1 Translation and Its Reasons 173

7.2 Translation of Transactions vs.Translation of Financial Statement 174

7.3 Selecting Foreign Currency Rate 175

7.4 Translation Methods 176

7.4.1 Current-noncurrent method 176

7.4.2 Monetary-nonmonetary method 177

7.4.3 Temporal method 177

7.4.4 Current rate method 178

7.4.5 Compare and contrast the features of four methods 179

7.5 Translation Gain or Loss 180

7.6 Translation Accounting Development and U.S.A Standards No.52 181

7.6.1 International accounting standards 181

7.6.2 Translation accounting development and U.S.A Standard No.52 182

7.6.3 Relationship between foreign currency translation and inflation 184

Terms of the Chapter 184

Discussion Questions 186

True or False 188

Multiple Choice 188

Case Analysis 191

Chapter 8 Changing Prices Accounting 193

Learning objective 193

8.1 Pricing Changing 193

8.1.1 Price change 193

8.1.2 Effect of historical cost measurement in an inflation environment 194

8.1.3 Reasons to recognize inflation's effect 196

8.2 General Price-level Adjustment 197

8.3 Current Value Accounting 198

8.4 International Perspective on Inflation Accounting 198

8.4.1 IAS 198

8.4.2 The United States 199

8.4.3 The United Kingdom 200

8.4.4 Some comments 201

Terms of the Chapter 202

Discussion Questions 203

True or False 204

Multiple Choice 205

Chapter 9 International Financial Statement Analysis 207

Learning objective 207

9.1 Introduction 207

9.2 Challenges and Opportunities in Cross-Board Analysis 208

9.2.1 The need of international financial statement analysis 208

9.2.2 Challenges and opportunities 210

9.3 Business Analysis Framework 210

9.3.1 International business strategy analysis 211

9.3.2 Accounting analysis 213

9.3.3 International financial analysis 216

9.3.4 Prospective analysis 218

Terms of the Chapter 218

Discussion Questions 220

True or False 221

Multiple Choice 222

Case Analysis 223

Chapter 10 The Governance of Multinational Enterprises 225

Learning objective 225

10.1 Corporate Governance 225

10.1.1 Corporate governance model 226

10.1.2 Corporate governance mechanism 227

10.2 International Importance of Corporate Governance 231

10.2.1 The features of poor corporate governance 231

10.2.2 Need for corporate governance 232

10.2.3 Development of governance codes 233

10.3 Multinational Enterprises(MNEs)Governance Practice 233

10.3.1 Good MNE governance practice 233

10.3.2 Benefit of good governance practice 234

10.3.3 Corporate governance scorecards 234

10.4 Multinational Enterprises(MNEs)Internal Control 235

Terms of the Chapter 237

Discussion Questions 238

True or False 239

Multiple Choice 239

Exercises 240

Chapter 11 International auditing 241

Learning objective 241

11.1 The Accounting and Auditing Profession 241

11.2 Global Audit Services and the International Auditing Challenge 243

11.2.1 Global audit services 243

11.2.2 International auditing challenge 243

11.3 Global Accounting Firms 247

11.4 International Auditing Standard 248

11.5 International Audit Reports 250

Terms of the Chapter 251

Discusses Questions 252

True or False 252

Multiple Choice 253

Exercises 254

Case Analysis 254

Appendix 256

Chapter 12 International Management Accounting 258

Learning objective 258

12.1 International Management Accounting 258

12.2 Costing System 259

12.2.1 Traditional costing system 259

12.2.2 Activity based costing(ABC) 259

12.3 Capital Investment Techniques 259

12.3.1 Payback period 260

12.3.2 Return on Investment(ROI) 260

12.3.3 Discounted cash flow techniques 261

12.4 Management Control 263

12.5 Currency Effect on MNEs 266

12.6 Multinational Performance Evaluation 266

12.6.1 Economic value added(EVA) 266

12.6.2 Balanced scorecard(BSC) 267

Terms of this Chapter 269

Discussion Questions 269

True or False 270

Multiple Choice 270

Exercises 271

Chapter 13 International Taxation and Transfer price 273

Learning objective 273

13.1 Differences in National Tax System 273

13.1.1 Types of taxes and tax rates 274

13.1.2 Tax burdens 279

13.1.3 Tax havens 279

13.1.4 International harmonization 280

13.2 Double Taxation 281

13.2.1 Foreign tax credit 282

13.2.2 Limits to tax credits 284

13.3 International Tax Planning 285

13.4 International Transfer Pricing 288

13.5 Transfer Pricing Methodology 290

13.5.1 Comparable uncontrolled price method 290

13.5.2 Resale price method 291

13.5.3 Cost-plus method 292

13.5.4 Comparable profits method 293

13.5.5 Profit split method 294

Terms of the Chapter 295

Discussion Questions 296

True or False 297

Multiple Choice 297

Exercises 299

Reference 301

Some Helpful Websites 308