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作者[美]桑德格雷 著
出版社中国财政经济出版社
出版时间2003-01
版次1
装帧平装
货号025-B6
上书时间2024-03-07
商品详情
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图书标准信息
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作者
[美]桑德格雷 著
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出版社
中国财政经济出版社
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出版时间
2003-01
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版次
1
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ISBN
9787500561637
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定价
20.00元
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装帧
平装
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开本
其他
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纸张
胶版纸
- 【目录】
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CHAPTER 1 Financial Reporting in The Global Area
Introduction
Interaction Between Accounting and Its Environment
Diverse Roles of Accounting in Countries
Effects of Diversity on Capital Markets
Classification of Financial Accounting and Reporting Systems
Major Challenges Facing Accounting Globally
Summary
Questions
Exercises
Cases
References
CHAPTER 2 Harmonizing Financial Reporting Standards Globally
Rationale for Harmonization
Pressures for Harmonizaion
Obstacles to Harmonization
Measuring Harmonization
Supranational Organizations Engaged in Accounting Harmonization
Harmonization Scenarios
Current Evidence on Harmonization
Summary
Questions
Exercises
Cases
References
CHAPTER 3 Accounting for Currency Exchange Rate Changes
Overview of Foreign Currency Markets Exchange Rates
Foreign Exchange Exposure
Accounting for Exchange Rate Fluctuations
The International Accounting Standard on Foreign Currency Translation
Accounting lssues Related to the Euro
Summary
Questions
Exercises
Cases
References
CHAPTER 4
CHAPTER 5
CHAPTER 6
CHAPTER 7
LIST OF ABBREVIATIONS
SUBJECT INDEX
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