国际会计:使用者视角

国际会计:使用者视角
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作者: [美] (Shahrokh M.Saudagaran)
2003-02
版次: 2
ISBN: 9787301065211
定价: 26.00
装帧: 平装
开本: 16开
纸张: 胶版纸
页数: 236页
字数: 324千字
正文语种: 英语
  • 随着近年来商务活动与资本市场全球化的深入,对跨境财务信息的需求也相应地高涨起来。这就将国际会计推到了台前。《国际商务精选教材·国际会计:使用者视角(第2版)(英文影印版)》向未来的企业经理介绍国际会计的概念,因为他们的职责必然会是全球性的。《国际商务精选教材·国际会计:使用者视角(第2版)(英文影印版)》适用于大学高年级和研究生的国际会计课程。 ShahrokhM.Saudagaran,俄克拉荷马大学会计学院院长,注册会计师,美国亚洲会计学会秘书长,美国会计学会国际会计分会前会长。 CHAPTER1FinanicalReportinginTheGlobalArena
    Introduction

    InteractionBetweenAccountingandItsEnvironment
    NatureofCapitalMarkets
    TypeofReportingRegime
    TypeofBusinessEntities
    TypeofLegalSystem
    LevelofEnforcementofRegulations
    Leveloflnflation
    PoliticalandEconomicTies
    StatusoftheAccountingProfession
    ExistenceofaConceptualFramework
    QualityofAccountingEducation

    DiverseRolesofAccountineinCountries
    PolicyChoicesinAccounting

    EffectsofDiversityonCapitalMarkets
    ClassificationofFinancialAccountingandReportingSystems
    ReviewofSelectedClassificationStudies

    MajorChallengesFacingAccountingGlobally
    GlobalHarmonization
    FinancialReportinginDevelopedandEmergingEconomies
    SocialandEnvironmentalReporting
    FinancialReportingintheHighTechnologyEra

    Summary
    Questions
    Exercises
    LaSeS
    References


    CHARTER2HarmonizingFinancialReportingStandardsGlobally
    RationaleforHarmonization
    PressuresforHarmonization
    ObstaclestoHarmonization
    MeasuringHarmonization
    Supra-nationalOrganizationsEngagedinAccountingHarmonization
    OtherHarmonizationEfforts
    CurrentEvidenceonHarmonization
    Global
    Regional
    Summary
    Questions
    Exercises
    Cases
    References

    CHATPER3AccountingforCurrencyExchangeRateChanges
    CHAPTER4SelectedFinanicalTeportingandDisclosureIssuesintheGlobalContext
    CHAPTER5USINGCORPORATEFINANCIALTEPORTSACROSSBORDERS
    CHAPTER6FINANCIALREPORTINGINEMERGINGCAPITALMARKETS
    CHATERR7MANGERIALISSUEININTERRNATIONALACCOUNTING
  • 内容简介:
    随着近年来商务活动与资本市场全球化的深入,对跨境财务信息的需求也相应地高涨起来。这就将国际会计推到了台前。《国际商务精选教材·国际会计:使用者视角(第2版)(英文影印版)》向未来的企业经理介绍国际会计的概念,因为他们的职责必然会是全球性的。《国际商务精选教材·国际会计:使用者视角(第2版)(英文影印版)》适用于大学高年级和研究生的国际会计课程。
  • 作者简介:
    ShahrokhM.Saudagaran,俄克拉荷马大学会计学院院长,注册会计师,美国亚洲会计学会秘书长,美国会计学会国际会计分会前会长。
  • 目录:
    CHAPTER1FinanicalReportinginTheGlobalArena
    Introduction

    InteractionBetweenAccountingandItsEnvironment
    NatureofCapitalMarkets
    TypeofReportingRegime
    TypeofBusinessEntities
    TypeofLegalSystem
    LevelofEnforcementofRegulations
    Leveloflnflation
    PoliticalandEconomicTies
    StatusoftheAccountingProfession
    ExistenceofaConceptualFramework
    QualityofAccountingEducation

    DiverseRolesofAccountineinCountries
    PolicyChoicesinAccounting

    EffectsofDiversityonCapitalMarkets
    ClassificationofFinancialAccountingandReportingSystems
    ReviewofSelectedClassificationStudies

    MajorChallengesFacingAccountingGlobally
    GlobalHarmonization
    FinancialReportinginDevelopedandEmergingEconomies
    SocialandEnvironmentalReporting
    FinancialReportingintheHighTechnologyEra

    Summary
    Questions
    Exercises
    LaSeS
    References


    CHARTER2HarmonizingFinancialReportingStandardsGlobally
    RationaleforHarmonization
    PressuresforHarmonization
    ObstaclestoHarmonization
    MeasuringHarmonization
    Supra-nationalOrganizationsEngagedinAccountingHarmonization
    OtherHarmonizationEfforts
    CurrentEvidenceonHarmonization
    Global
    Regional
    Summary
    Questions
    Exercises
    Cases
    References

    CHATPER3AccountingforCurrencyExchangeRateChanges
    CHAPTER4SelectedFinanicalTeportingandDisclosureIssuesintheGlobalContext
    CHAPTER5USINGCORPORATEFINANCIALTEPORTSACROSSBORDERS
    CHAPTER6FINANCIALREPORTINGINEMERGINGCAPITALMARKETS
    CHATERR7MANGERIALISSUEININTERRNATIONALACCOUNTING
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