国际会计
2002-1
中国财经出版社
桑德格雷
228
472000
INTRODUCTION As business and capital markets have continued to grow more globalized over recentyears, the need for cross-border financial information has correspondingly increased.This has brought international accounting to the forefront. As products, services, andcapital increasingly cross domestic borders the likelihood that various parties to business transactions are based in different countries increases. These parties must contend with the reality that information on their business parmers often exists in an accounting language othe.
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。这就将国际会计推倒了台前。
CHAPTER 1 Financial Reporting in The Global AreaIntroductionInteraction Between Accounting and Its EnvironmentDiverse Roles of Accounting in CountriesEffects of Diversity on Capital MarketsClassification of Financial Accounting and Reporting SystemsMajor Challenges Facing Accounting GloballySummaryQuestionsExercisesCasesReferencesCHAPTER 2 Harmonizing Financial Reporting Standards GloballyRationale for HarmonizationPressures for HarmonizaionObstacles to HarmonizationMeasuring HarmonizationSupranational Organizations Engaged in Accounting HarmonizationHarmonization ScenariosCurrent Evidence on HarmonizationSummaryQuestionsExercisesCasesReferencesCHAPTER 3 Accounting for Currency Exchange Rate ChangesOverview of Foreign Currency Markets Exchange RatesForeign Exchange ExposureAccounting for Exchange Rate FluctuationsThe International Accounting Standard on Foreign Currency TranslationAccounting lssues Related to the EuroSummaryQuestionsExercisesCasesReferencesCHAPTER 4CHAPTER 5CHAPTER 6CHAPTER 7 LIST OF ABBREVIATIONSSUBJECT INDEX
很实用，送货速度也很快~~
作为教材没有什么可挑剔的
都是英文的 看不懂 上课用的