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開本:16開 紙張:膠版紙 包裝:平裝-膠訂 是否套裝:否 國際標準書號ISBN:9787300094854 叢書名:工商管理經典教材·會計與財務繫列.教育部高校工商管理類教學指導委員會雙語教學推薦教材 作者:弗雷德裡克·D·S·喬伊//加裡·K·米克|改編:任明川 出版社:中國人民大學出版社 出版時間:2008年12月 
" 內容簡介 這本《國際會計學》被公認為是國際會計領域*權威的著作之一。此書第1版於1984年問世。第2版於1992年出版,由喬伊和另一位國際會計大師米勒(Mueller)合著,成為國際會計涵蓋內容的比較全面的範例,其理論深度受到讀者的普遍贊許。書中對全球主要國家的會計實務體繫的發展和分類,對以國際會計協調化為主線的國際會計準則與審計準則制定及其他協調活動的評述,對國際財務報告和披露及外國財務報表分析框架的確立,以及在國際會計中涵蓋管理會計等方面,為以後的版本奠定了基礎。 目錄 CHAPTER 1 Introduction Historical Perspective Contemporary Perspective Growth and Spread of Multinational Operations Financial Innovation Global Competition Cross-Border Mergers and Acquisitions Internationalization of Capital Markets Americas Western Europe Asia Cross-Border Equity Listing and Issuance Where Are We? Learning ObjectivesCHAPTER 1 Introduction Historical Perspective Contemporary Perspective Growth and Spread of Multinational Operations Financial Innovation Global Competition Cross-Border Mergers and Acquisitions Internationalization of Capital Markets Americas Western Europe Asia Cross-Border Equity Listing and Issuance Where Are We? Learning Objectives Appendix 1-1 'Changes in Financial Sector Policy in 34 Nations, 1973-1996 Appendix 1-2 Stock Exchange Web Sites Appendix 1-3 Financial Statements and Selected Notes from the Annual Report of INFOSYS CHAPTER 2 Development and Classification Development Classification Four Approaches to Accounting Development Legal Systems: Common Law vs. Code Law Accounting Practice Systems: Fair Presentation vs. Legal Compliance Accounting CHAPTER 3 Comparative Accounting: Europe Some Observations about Accounting Standards and Practice IFRS in the European Union Five National Financial Accounting Systems France Germany Czech Republic The Netherlands United Kingdom CHAPTER 4 Comparative Accounting: The Americas and Asia Five National Financial Accounting Systems United States Mexico Japan China India CHAPTER 5 Reporting and Disclosure Development of Disclosure Voluntary Disclosure Regulatory Disclosure Requirements The US. SEC Financial Reporting Debate Reporting and Disclosure Practices Disclosures of Forward-Looking Information Segment Disclosures Social Responsibility Reporting Special Disclosures for Nondomestic Financial Statement Users and Accounting Principles Used Corporate Governance Disclosures lnternet Business Reporting and Disclosure Annual Report Disclosures in Emerging-Market Countries Implications for Financial Statement Users and Managers CHAPTER 6 Foreign Currency Translation Results of Operations Reasons for Translation BackgrOund and Terminology The Problem Financial Statement Effects of Alternative Translation Rates Foreign Currency Transactions Single- Transaction Perspective Two- Transaction Perspective Foreign Currency Translation Multiple-Rate Methods Financial Statement Effects Which Is Best? Appropriate Current Rate Translation Gains and Losses Where Are We? Translation Accounting Development Pre-1965 1965-1975 1975-1981 1981-Present Features of Standard No. 52/International Accounting Standard 21 Translation When Local Currency Is the Functional Currency Translation When the Parent Currency Is the Functional Currency Translation When Foreign Currency Is the Functional Currency Measurement Issues Reporting Perspective What Happened to Historical Cost? Concept of lncome Managed Earnings Foreign Currency Translation and Inflation Foreign Currency Translation Elsewhere Appendix 6-1 Translation and Remeasurement Under FAS No. 52 CHAPTER 7 Financial Reporting and Changing Prices Changing Prices Defined Why Are Financial Statements Potentially Misleading During Periods of Changing Prices? Types of Inflation Adjustments General Price-Level Adjustments Price Indexes Current-Cost Adjustments General Price-Level Adjusted Current Costs National Perspectives On Inflation Accounting United States United Kingdom Brazil International Accounting Standards Board Inflation Issues Inflation Gains and Losses Holding Gains and Losses Foreign Inflation 178 Avoiding the Double-Dip Appendix 7-1 Accounting for Foreign Inflation: A Case Analysis CHAPTER 8 Global Accounting and Auditing Standards A Survey of International Convergence Advantages of International Convergence Criticisms of International Standards Reconciliation and Mutual Recognition Evaluation Some Significant Events in the History of International Accounting Standard Setting 188 Overview of Major International Organizations Promoting Accounting Convergence International Accounting Standards Board 1ASC's Core Standards and the IOSCO Agreement The New IASB Structure Recognition and Support for the IASB US. Securities and Exchange Commission Response to IFRS European Union (EU) Fourth, Seventh, and Eighth Directives Have EU Harmonization Efforts Been Successful? The EU's New Approach and the Integration of European Financial Markets International Organization of Securities Commissions (IOSCO) International Federation of Accountants (IFAC) United Nations Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) Organization For Economic Cooperation and Development (OECD) Conclusion CHAPTER 9 International Financial Statement Analysis Introduction Challenges And Opportunities In Cross-Border Analysis Business Analysis Framework International Business Strategy Analysis Information Availability Recommendations'for Analysis Accounting Analysis Suggestions for the Analyst International Financial Analysis Ratio Analysis Cash Flow Analysis Coping Mechanisms International Prospective Analysis Further Issues Information Access Timeliness of Information Foreign Currency Considerations Differences in Statement Format Language and Terminology Barriers Financial Statement Analysis and Auditing The Attest Function The Audit Report Auditing and Credibility Coping Mechanisms Internal Auditing Professional Organization Evolving Role of lnternal Auditing Appendix 9-1 Illustration of Restatement of Japanese GAAP Financial Statements to a U.S. GAAP Basis Appendix 9-2 International Ratio Analysis CHAPTER 10 Managerial Planning and Control Business Modeling Planning Tools Capital Budgeting Financial Return Perspectives Measuring Expected Returns Multinational Cost of Capital Management Information Systems Systems Issues Information Issues Management Information and Hyperinflation Sales Revenue Issues In Financial Control Domestic Versus Multinational Control System Strategic Costing Performance Evaluation of Foreign Operations Consistency Performance Criteria Measurement Issues and Changing Prices in Evaluation Performance Evaluation Practices: ICI Foreign Currency Effects Performance Standards Value Reporting CHAPTER 11 Financial Risk Management Essentials Why Manange Financial Risks? Role of Accounting Identifying Market Risks Quantify Tradeoffs Risk Management in a World of Floating Exchange Rates Accounting for Hedge Products Hedge of a Recognized Asset or Liability or an Unrecognized Firm Commitment Hedge of a Net Investment in a Foreign Operation Speculating in Foreign Currency Disclosure Financial Control Appropriate Benchmarks Reporting Systems CHAPTER 12 International Taxation and Transfer Pricing Initial Concepts Diversity of National Tax Systems Types of Taxes Tax Burdens Tax Administration Systems Foreign Tax Incentives Harmful Tax Competition International Harmonization Taxation of Foreign-Source Income and Double Taxation Foreign Tax Credit Limits to Tax Credits Tax Treaties Foreign Exchange Considerations Tax-Planning Dimensions Organizational Considerations Controlled Foreign Corporations and Subpart F Income Offshore ltolding Companies Financing Decisions Pooling of Tax Credits Cost Accounting Allocations Location and Transfer Pricing Integrating International Tax Planning International Transfer Pricing: Complicating Variables Tax Considerations Tariff Considerations Competitive Factors Environmental Risks Performance Evaluation Considerations Accounting Contributions Transfer Pricing Methodology Market vs. Cost vs...? Arm's-Length Principle Comparable Uncontrolled Price Method Comparable Uncontrolled Transaction Method Resale Price Method Cost-Plus Pricing Method Comparable Profits Method Profit-Split Methods Other Pricing Methods Advance Pricing Agreements Transfer Pricing Practices The Future |