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国际会计学【2025|PDF|Epub|mobi|kindle电子书版本百度云盘下载】

国际会计学
  • 宋京津主编 著
  • 出版社: 北京:中国财政经济出版社
  • ISBN:9787509522783
  • 出版时间:2010
  • 标注页数:201页
  • 文件大小:9MB
  • 文件页数:213页
  • 主题词:国际会计-高等学校-教材

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图书目录

Chapter 1 Introduction to International Accounting1

1.1 Development of International Accounting1

1.2 Definition of International Accounting7

1.3 Establishment of Detailed Contents on International Accounting11

1.4 Objectives of Research on International Accounting12

Chapter 2 International Accounting Harmonization16

2.1 Overview of International Accounting Harmonization16

2.2 International Organizations and Their Activites19

2.3 Stock Exchanges24

Chapter 3 Accounting for Foreign Currency29

3.1 Introduction29

3.2 Foreign Currency Transactions32

3.3 Translation of Foreign Financial Statements40

Chapter 4 Business Combinations58

4.1 Definitions58

4.2 Legal Forms of Business Combinations59

4.3 Reasons for Business Combinations59

4.4 Acquisition Method60

Chapter 5 Consolidated Financial Statements66

5.1 Presentation of Consolidated Financial Statements66

5.2 Consolidated Statement of Financial Position68

5.3 Consolidated Income Statement70

5.4 Disclosure Requirements74

Chapter 6 Accounting for Changing Prices79

6.1 Defects of Historical Cost Accounting79

6.2 Overview of Accounting for Changing Prices81

6.3 Accounting Measurement Alternatives82

6.4 Regulation and Practice of Accounting for Changing Prices94

Chapter 7 Accounting for Financial Instruments104

7.1 Background104

7.2 Development of Reporting Financial Instruments105

7.3 Financial Instrument Practices110

7.4 Derivatives Used for Hedging117

Chapter 8 Financial Reporting in Different Countries122

8.1 French Accounting122

8.2 German Accounting131

8.3 Dutch Accounting145

8.4 Japanese Accounting152

8.5 UK Accounting157

8.6 American Accounting164

Chapter 9 Corporate Governance186

9.1 History of Corporate Governance186

9.2 What Is Corporate Governance188

9.3 Corporate Governance Theory189

9.4 Principles of Corporate Governance194

9.5 Corporate Governance Models196

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