国际会计学：An International Perspective

CHAPTER 1 An International Perspective on Financial Accounting
Accounting and Environment
Global Challenges for Accounting
Variables Shaping Accounting
Accounting Clusters
Conclusion
Study Questions
Cases
Additional Readings
CHAPTER 2 Diversity in Financial Accounting Practices
Reducing Diversity within Countries
Why Financial Accounting Practices Differ between Countries
Some Existing Practice Differences
Consequences of Worldwide Accounting Diversity
Conclusion
Study Questions
Cases
Additional Readings
CHAPTER 3 Harmonization of Financial Accounting Diversity
Accounting and Auditing Standards
U.S.Organizations
Pros and Cons of International Accounting and Auditing Standards
International Organizations
Regional Organizations
Harmonization Scenarios
Conclusion
Study Questions
Cases
Additional Readings
CHAPTER 4 Financial Reporting in the International Environment
Responses by Users
Responses by Multinational Corporations
Whose Accounting Principles?
Beware the Foreign Financial Statement
Conclusion
Study Questions
Cases
Additional Readings
CHAPTER 5 Disclosure Practices Around the World
Financial and Nonfinancial Disclosure
Some Observations about Disclosure
Examples of Disclosure
Conclusion
Study Questions
Cases
Additional Readings
CHAPTER 6 Multinational Consolidations and Foreign Currency Translation
The Basic Idea
An International Perspective on Consolidated
Financial Statements
Foreign Currency Translation
Conclusion
Study Questions
Cases
Additional Readings
CHAPTER 7 International Financial Statement Analysis
Financial Accounting Reflects the Environment It Serves
A Framework for Financial Statement Analysis
Analysis of Financial Information
Conclusion
Study Questions
Cases
Additional Readings
CHAPTER 8 Accounting Information Systems for Multinational Corporations
Information Resource Management
MNC Organization Affects the Accounting Inf