国际会计学
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作者宋京津 主编
出版社中国财政经济出版社一
ISBN9787509522783
出版时间2010-07
装帧平装
开本16开
纸张胶版纸
定价28元
货号20922109
上书时间2023-10-14
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【目录】:
Chapter 1 Introduction to International Accounting
1.1 Development of International Accounting
1.2 Definition of International Accounting
1.3 Establishment cf Detailed Contents on International Accounting
1.4 Objectives of Research on International Accounting
Chapter 2 International Accounting Harmonization
2.1 Overview of International Accounting Harmonization
2.2 International Organizations and Their Activites
2.3 Stock Exchanges
Chapter 3 Accounting for Foreign Currency
3.1 Introduction
3.2 Foreign Currency Transactions
3.3 Translation of Foreign Financial Statements
Chapter 4 Business Combinations
4.1 Definitions
4.2 Legal Forms of Business Combinations
4.3 Reasons for Business Combinations
4.4 Acquisition Method
Chapter 5 Consolidated Financial Statements
5.1 Presentation of Consolidated Financial Statements
5.2 Consolidated Statement of Financial Position
5.3 Consolidated Income Statement
5.4 Disclosure Requirements
Chapter 6 Accounting for Changing Prices
6.1 Defects of Historical Cost Accounting
6.2 Overview of Accounting for Changing Prices
6.3 Accounting Measurement Alternatives
6.4 Regulation and Practice of Accounting for Changing Prices
Chapter 7 Accounting for Financial Instruments
7.1 Background
7.2 Development of Reporting Finaneia] Instruments
7.3 Financial Instrument Practices
7.4 Derivatives Used for Hedging
Chapter 8 Financial Reporting in Different Countries
8.1 French Accounting
8.2 German Accounting
8.3 Dutch Accounting
8.4 Japanese Accounting
8.5 UK Accounting
8.6 American Accounting
Chapter 9 Corporate Governance
9.1 History of Corporate Governance
9.2 What Is Corporate Governanee
9.3 Corporate Governance Theory
9.4 Principles of Corporate Governance
9.5 Corporate Governance Models
【内容简介】:
本书为国际会计学英语版，系统全面的介绍了国际会计学相关知识，本书适用于大专院校财经管理专业、科研机构的管理学尤其是会计学和财务管理专业的研究人员、教师、学生使用；同时也适用于跨国企业各类财会管理人员，尤其是财会部门的高级经理以及经营管理部门的高级经理使用；还适用于对国际会计感兴趣的各类人员使用。
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