国际会计学(第6六版) 弗雷德里克·D·S·乔伊//加里·K·米克中国人民大学出版社 9787300094854

弗雷德里克·D·S·乔伊//加里·K·米克 / 中国人民大学出版社 / 9787300094854 / 2008-09 / 线装 / 341页

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商品描述：: 温馨提示：亲！旧书库存变动比较快，有时难免会有断货的情况，为保证您的利益，拍前请务必联系卖家咨询库存情况！谢谢！书名：国际会计学(第6版)
编号：2222325
ISBN：9787300094854[十位:]
作者：弗雷德里克·D·S·乔伊//加里·K·米克
出版社：中国人民大学出版社
出版日期：2008年09月
页数：341
定价：45.00 元
参考重量：0.720Kg
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如图书附带、磁带、学习卡等请咨询店主是否齐全* 图书目录 *CHAPTER 1  Introduction   1
  Historical Perspective   1
  Contemporary Perspective   2
  Growth and Spread of Multinational Operations   4
  Financial Innovation   9
  Global Competition   10
  Cross-Border Mergers and Acquisitions   11
  Internationalization of Capital Markets   12
    Americas   13
      Western Europe   14
    Asia   15
      Cross-Border Equity Listing and Issuance   15
  Where Are We?   16 Learning Objectives   17
  Appendix 1-1 'Changes in Financial Sector Policy in 34 Nations, 1973-1996   21
  Appendix 1-2 Stock Exchange Web Sites   24
  Appendix 1-3 Financial Statements and Selected Notes from the Annual Report of INFOSYS  26
CHAPTER 2  Development and Classification  27
  Development   27
  Classification   33
      Four Approaches to Accounting Development   33
      Legal Systems: Common Law vs. Code Law Accounting   34
      Practice Systems: Fair Presentation vs. Legal Compliance Accounting   35
CHAPTER 3  Comparative Accounting: Europe  37
  Some Observations about Accounting Standards and Practice   38
  IFRS in the European Union   39
  Five National Financial Accounting Systems   41
      France   41
      Germany   46
      Czech Republic   51
      The Netherlands   54
      United Kingdom   58
CHAPTER 4  Comparative Accounting: The Americas and Asia  64
  Five National Financial Accounting Systems   65
      United States   65
      Mexico   70
    Japan   74
      China   78
      India   83
CHAPTER 5  Reporting and Disclosure  88
  Development of Disclosure   88
      Voluntary Disclosure   89
      Regulatory Disclosure Requirements   90
      The US. SEC Financial Reporting Debate   91
  Reporting and Disclosure Practices   92
      Disclosures of Forward-Looking Information   93
      Segment Disclosures   94
      Social Responsibility Reporting   96
      Special Disclosures for Nondomestic Financial Statement Users and Accounting
    Principles Used  111
      Corporate Governance Disclosures   111
      lnternet Business Reporting and Disclosure   120
   Annual Report Disclosures in Emerging-Market Countries   121
   Implications for Financial Statement Users and Managers   122
CHAPTER 6  Foreign Currency Translation  124
   Results of Operations   124
   Reasons for Translation   127
   BackgrOund and Terminology   127
   The Problem   130
   Financial Statement Effects of Alternative Translation Rates   130
      Foreign Currency Transactions   132
      Single- Transaction Perspective   134
      Two- Transaction Perspective   134
   Foreign Currency Translation   135
      Multiple-Rate Methods   136
      Financial Statement Effects   138
      Which Is Best?   140
      Appropriate Current Rate   142
      Translation Gains and Losses   142
      Where Are We?   144
  Translation Accounting Development   144
      Pre-1965   144
      1965-1975   144
    1975-1981   145
    1981-Present   145
  Features of Standard No. 52/International Accounting Standard 21   145
    Translation When Local Currency Is the Functional Currency   146
    Translation When the Parent Currency Is the Functional Currency   146
    Translation When Foreign Currency Is the Functional Currency   146
  Measurement Issues   148
    Reporting Perspective   148
    What Happened to Historical Cost?   149
    Concept of lncome   149
    Managed Earnings   149
  Foreign Currency Translation and Inflation   150
  Foreign Currency Translation Elsewhere   151
  Appendix 6-1 Translation and Remeasurement Under FAS No. 52   151
CHAPTER 7  Financial Reporting and Changing Prices  157
  Changing Prices Defined   159
  Why Are Financial Statements Potentially Misleading During Periods of
      Changing Prices?   162
  Types of Inflation Adjustments   163
  General Price-Level Adjustments   163
      Price Indexes   163
  Current-Cost Adjustments   167
  General Price-Level Adjusted Current Costs   168
  National Perspectives On Inflation Accounting   170
      United States   170
      United Kingdom   171
      Brazil   173
   International Accounting Standards Board   176
   Inflation Issues   177
      Inflation Gains and Losses   177
      Holding Gains and Losses   178
      Foreign Inflation   178
      Avoiding the Double-Dip   179
   Appendix 7-1 Accounting for Foreign Inflation: A Case Analysis   181
CHAPTER 8  Global Accounting and Auditing Standards  184
   A Survey of International Convergence   184
      Advantages of International Convergence   184
      Criticisms of International Standards   186
      Reconciliation and Mutual Recognition   I87
      Evaluation   187
   Some Significant Events in the History of International Accounting Standard
      Setting  188
  Overview of Major International Organizations Promoting Accounting Convergence   189
  International Accounting Standards Board   192
    1ASC's Core Standards and the IOSCO Agreement   193
    The New IASB Structure   194
    Recognition and Support for the IASB   196
    US. Securities and Exchange Commission Response to IFRS   196
  European Union (EU)   197
    Fourth, Seventh, and Eighth Directives   197
    Have EU Harmonization Efforts Been Successful?   198
      The EU's New Approach and the Integration of European Financial Markets   199
  International Organization of Securities Commissions (IOSCO)   200

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国际会计学(第6六版) 弗雷德里克·D·S·乔伊//加里·K·米克 中国人民大学出版社 9787300094854

国际会计学(第6六版) 弗雷德里克·D·S·乔伊//加里·K·米克中国人民大学出版社 9787300094854