《國際會計：使用者視角》是2003年1月中國財政經濟出版社出版的圖書，作者是桑德格雷。
基本介紹
- 書名：國際會計：使用者視角
- 作者：桑德格雷
- ISBN：9787500561637
- 頁數：228
- 定價：20.00
- 出版社：中國財政經濟出版社
- 出版時間：2003年1月
內容簡介,圖書目錄,
內容簡介
本書分為全球化時代的金融報告、國際標準金融報告、國際外匯會計、跨國公司金融報告等七部分。每部分附有摘要、問題、練習、案例和參考書目等。
圖書目錄
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
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
