國際商務精選教材·英文影印版·國際會計：使用者視角（第2版）簡介，目錄書摘
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作者：京東
國際商務精選教材·英文影印版·國際會計：使用者視角（第2版）
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編輯推薦: 《國際商務精選教材·國際會計：使用者視角（第2版）（英文影印版）》結合了國際會計研究的相關成果，廣泛引用與主題相關的學術文獻；從使用者角度（相對于編報者角度）來闡述國際會計問題；寫作風格簡潔、易于閱讀，涵蓋內(nèi)容全面；每章末均提供討論題和練習題，并適時配有案例！
內(nèi)容簡介: 隨著近年來商務活動與資本市場全球化的深入，對跨境財務信息的需求也相應地高漲起來。這就將國際會計推到了臺前?！秶H商務精選教材·國際會計：使用者視角（第2版）（英文影印版）》向未來的企業(yè)經(jīng)理介紹國際會計的概念，因為他們的職責必然會是全球性的?！秶H商務精選教材·國際會計：使用者視角（第2版）（英文影印版）》適用于大學高年級和研究生的國際會計課程。
作者簡介: Shahrokh M. Saudagaran，俄克拉荷馬大學會計學院院長，注冊會計師，美國亞洲會計學會秘書長，美國會計學會國際會計分會前會長。
目錄:CHAPTER 1 Finanical Reporting in The Global Arena
Introduction
Interaction Between Accounting and Its Environment
Nature of Capital Markets
Type of Reporting Regime
Type of Business Entities
Type of Legal System
Level of Enforcement of Regulations
Level of lnflation
Political and Economic Ties
Status of the Accounting Profession
Existence of a Conceptual Framework
Quality o fAccounting Education
Diverse Roles of Accountine in Countries
Policy Choices in Accounting
Effects of Diversity on Capital Markets
Classification of Financial Accounting and Reporting Systems
Review of Selected Classification Studies
Major Challenges Facing Accounting Globally
Global Harmonization
Financial Reporting in Developed and Emerging Economies
Social and Environmental Reporting
Financial Reporting in the High Technology Era
Summary
Questions
Exercises
LaSeS
References
CHARTER 2 Harmonizing Financial Reporting Standards Globally
Rationale for Harmonization
Pressures for Harmonization
Obstacles to Harmonization
Measuring Harmonization
Supra-national Organizations Engaged in Accounting Harmonization
Other Harmonization Efforts
Current Evidence on Harmonization
Global
Regional
Summary
Questions
Exercises
Cases
References
CHATPER 3 Accounting for Currency Exchange Rate Changes
CHAPTER 4 Selected Finanical Teporting and Disclosure Issues in the Global Context
CHAPTER 5 USING CORPORATE FINANCIAL TEPORTS ACROSS BORDERS
CHAPTER 6 FINANCIAL REPORTING IN EMERGING CAPITAL MARKETS
CHATERR 7 MANGERIAL ISSUE IN INTERRNATIONAL ACCOUNTING
Introduction
Interaction Between Accounting and Its Environment
Nature of Capital Markets
Type of Reporting Regime
Type of Business Entities
Type of Legal System
Level of Enforcement of Regulations
Level of lnflation
Political and Economic Ties
Status of the Accounting Profession
Existence of a Conceptual Framework
Quality o fAccounting Education
Diverse Roles of Accountine in Countries
Policy Choices in Accounting
Effects of Diversity on Capital Markets
Classification of Financial Accounting and Reporting Systems
Review of Selected Classification Studies
Major Challenges Facing Accounting Globally
Global Harmonization
Financial Reporting in Developed and Emerging Economies
Social and Environmental Reporting
Financial Reporting in the High Technology Era
Summary
Questions
Exercises
LaSeS
References
CHARTER 2 Harmonizing Financial Reporting Standards Globally
Rationale for Harmonization
Pressures for Harmonization
Obstacles to Harmonization
Measuring Harmonization
Supra-national Organizations Engaged in Accounting Harmonization
Other Harmonization Efforts
Current Evidence on Harmonization
Global
Regional
Summary
Questions
Exercises
Cases
References
CHATPER 3 Accounting for Currency Exchange Rate Changes
CHAPTER 4 Selected Finanical Teporting and Disclosure Issues in the Global Context
CHAPTER 5 USING CORPORATE FINANCIAL TEPORTS ACROSS BORDERS
CHAPTER 6 FINANCIAL REPORTING IN EMERGING CAPITAL MARKETS
CHATERR 7 MANGERIAL ISSUE IN INTERRNATIONAL ACCOUNTING
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