《國際會計學(第2版)》主要圍繞國際會計的發(fā)展進程、國際會計的實務處理、各國會計的特色比較和會計相關(guān)問題四個方面進行內(nèi)容安排。隨著國際經(jīng)濟形勢的發(fā)展，國際會計的實務問題已經(jīng)不僅僅是外幣會計、合并報表、物價變動等三大難題了，而是增加了金融衍生工具、公司治理等與會計相關(guān)的全球熱點問題。本書主編宋京津。
Chapter 1 International Accounting Convergence 1.1 Influence Factors of International Accounting 1.2 Definition of International Accounting 1.3 Chapter 1 International Accounting Convergence 1.1 Influence Factors of International Accounting 1.2 Definition of International Accounting 1.3 Establishment of Detailed Contents on InternationalAccounting 1.4 Objectives of Research on International Accounting 1.5 Overview of International Accounting ConvergenceChapter 2 International Organizations of Accounting Convergence 2.1 Accounting Standard-setting Bodies 2.2 Stock ExchangesChapter 3 Accounting for Foreign Currency 3.1 Introduction 3.2 Foreign Currency Transaction 3.3 Foreign Currency TranslationChapter 4 Business Combinations 4.1 What Is a Business Combination? 4.2 The Economic Motivations Underlying Business Combinations 4.3 Forms of Business Combinations 4.4 Accounting for Combinations as Acquisitions 4.5 Recording Fair Values in an Acquisition 4.6 Illustration of an Acquisition 4.7 The Goodwill Controversy 4.8 Tax Loss Carryovers 4.9 Disclosure RequirementsChapter 5 Consolidated Financial Statements 5.1 What Are Consolidated Financial Statements? 5.2 The Advantages of Consolidated Financial Statements 5.3 Disadvantages of Consolidated Financial Statements 5.4 Presentation of Consolidated Financial Statements 5.5 Scope of Consolidated Financial Statements 5.6 Consolidation Procedures 5.7 Consolidated Statements of Financial Position at Date ofAcquisition 5.8 Consolidated Statements of Financial Position AfterAcquisition 5.9 Consolidated Statements of Comprehensive Income 5.10 Consolidated Statements of Cash FlowsChapter 6 Accounting for Changing Prices 6.1 Introduction 6.2 Defects of Historical Cost Accounting 6.3 Overview of Accounting for Changing Prices 6.4 Accounting Measurement Alternatives 6.5 Regulation and Practice of Accounting for Changing PricesChapter 7 Accounting for Financial Instruments 7.1 Challenges for the Accounting Profession 7.2 Recognition and Derecognition of Financial Assets andLiabilities 7.3 Impairment of Financial Instruments 7.4 Illustration of Traditional Financial Instruments 7.5 Derivatives Used for Hedging 7.6 Disclosure RequirementsChapter 8 Financial Reporting in Different Countries 8.1 American Accounting 8.2 UK Accounting 8.3 Japanese Accounting 8.4 French Accounting 8.5 German Accounting 8.6 Dutch AccountingChapter 9 Corporate Governance 9.1 History of Corporate Governance 9.2 What Is Corporate Governance? 9.3 Corporate Governance Theory 9.4 Principles of Corporate Governance 9.5 Corporate Governance Models 9.6 Corporate Governance Codes附錄：術(shù)語翻譯
書單推薦
