《江西財經大學會計系列教材:國際會計學(第2版)》主要圍繞國際會計的發展進程、國際會計的實務處理、各國會計的特色比較和會計相關問題四個方面進行內容安排。隨著國際經濟形勢的發展，國際會計的實務問題已經不僅僅是外幣會計、合併報表、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的全球熱點問題。
基本介紹
- 中文名：江西財經大學會計系列教材:國際會計學
- 外文名：International Accounting
- 作者：宋京津
- 出版日期：2013年6月1日
- 語種：簡體中文, 英語
- 出版社：中國財政經濟出版社
- 頁數：288 頁
- 開本：16 開
- ISBN：9787509522783
內容簡介,圖書目錄,
內容簡介
《江西財經大學會計系列教材:國際會計學(第2版)》真誠希望廣大讀者不斷地對本教材提出好的意見和建議，以使我們在將來再版時能夠滿足讀者朋友更高的要求。
圖書目錄
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 International Accounting
1.4 Objectives of Research on International Accounting
1.5 Overview of International Accounting Convergence
Chapter 2 International Organizations of Accounting Convergence
2.1 Accounting Standard-setting Bodies
2.2 Stock Exchanges
Chapter 3 Accounting for Foreign Currency
3.1 Introduction
3.2 Foreign Currency Transaction
3.3 Foreign Currency Translation
Chapter 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 Requirements
Chapter 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 of Acquisition
5.8 Consolidated Statements of Financial Position After Acquisition
5.9 Consolidated Statements of Comprehensive Income
5.10 Consolidated Statements of Cash Flows
Chapter 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 Prices
Chapter 7 Accounting for Financial Instruments
7.1 Challenges for the Accounting Profession
7.2 Recognition and Derecognition of Financial Assets and Liabilities
7.3 Impairment of Financial Instruments
7.4 Illustration of Traditional Financial Instruments
7.5 Derivatives Used for Hedging
7.6 Disclosure Requirements
Chapter 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 Accounting
Chapter 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：術語翻譯
