国际会计学：英文版，第4版 电子书 pdf 百度云 下载 epub 2025 免费 mobi 在线

世纪之交，跨国发展与公司兼并国际化浪潮的汹涌而至，使会计业务更趋复杂化及全球化。本书正是这方面难得一见的应时之作。精辟的分析、独具代表性的案例，定会使您对国际范围内的会计业务及其发展趋势有更全面的了解，在跨国经营中运筹帷幄，决胜千里。

CHAPTER 1An International Perspective on Financial Accounting

Accounting and Environment

Global Challenges for Accounting

Variables Shaping Accounting

Accounting Clusters

Conclusion

Study Questions

Cases

Additional Readings

CHAPTER 2Diversity 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 3Harmonization 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 4Financial 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 5Disclosure Practices Around the World

Financial and Nonfinancial Disclosure

Some Observations about Disclosure

Examples of Disclosure

Conclusion

Study Questions

Cases

Additional Readings

CHAPTER 6Multinational 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 7International 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 8Accounting Information Systems for Multinational Corporations

Information Resource Management

MNC Organization Affects the Accounting Inf

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世纪之交，跨国发展与公司兼并国际化浪潮的汹涌而至，使会计业务更趋复杂化及全球化。本书正是这方面难得一见的应时之作。精辟的分析、独具代表性的案例，定会使您对国际范围内的会计业务及其发展趋势有更全面的了解，在跨国经营中运筹帷幄，决胜千里。

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