國際會(huì)計(jì)學(xué)：An International Perspective

定　價(jià)：￥25.00

作　者：	（美）格哈特G.米勒（Gerhard G.Mueller）等著
出版社：	機(jī)械工業(yè)出版社
叢編項(xiàng)：	世界經(jīng)濟(jì)管理文庫 MBA專業(yè)精品教材會(huì)計(jì)專業(yè)
標(biāo)　簽：	國際經(jīng)濟(jì)學(xué)

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ISBN：	9787111065548	出版時(shí)間：	1998-12-01	包裝：	精裝
開本：	26cm	頁數(shù)：	215頁	字?jǐn)?shù)：

內(nèi)容簡介

　　世紀(jì)之交，跨國發(fā)展與公司兼并國際化浪潮的洶涌而至，使會(huì)計(jì)業(yè)務(wù)更趨復(fù)雜化及全球化。本書正是這方面難得一見的應(yīng)時(shí)之作。精辟的分析，獨(dú)具代表性的案例，定會(huì)使您對(duì)國際范圍內(nèi)的會(huì)計(jì)業(yè)務(wù)及其發(fā)展趨勢(shì)有更全面的了解，在跨國經(jīng)營中運(yùn)籌帷幄，決勝千里。

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圖書目錄

CHAPTER 1 An International Perspective on Financial Accounting
Accounting and Environment
Global Challenges for Accounting
Variables Shaping Accounting
Accounting Clusters
Conclusion
Study Questions
Cases
Additional Readings
CHAPTER 2 Diversity in Financial Accounting Practices
Reducing Diversity within Countries
Why Financial Accounting Practices Differ between Countries
Some Existing Practice Differences
Consequences of Worldwide Accounting Diversity
Conclusion
Study Questions
Cases
Additional Readings
CHAPTER 3 Harmonization of Financial Accounting Diversity
Accounting and Auditing Standards
U.S.Organizations
Pros and Cons of International Accounting and Auditing Standards
International Organizations
Regional Organizations
Harmonization Scenarios
Conclusion
Study Questions
Cases
Additional Readings
CHAPTER 4 Financial Reporting in the International Environment
Responses by Users
Responses by Multinational Corporations
Whose Accounting Principles?
Beware the Foreign Financial Statement
Conclusion
Study Questions
Cases
Additional Readings
CHAPTER 5 Disclosure Practices Around the World
Financial and Nonfinancial Disclosure
Some Observations about Disclosure
Examples of Disclosure
Conclusion
Study Questions
Cases
Additional Readings
CHAPTER 6 Multinational Consolidations and Foreign Currency Translation
The Basic Idea
An International Perspective on Consolidated
Financial Statements
Foreign Currency Translation
Conclusion
Study Questions
Cases
Additional Readings
CHAPTER 7 International Financial Statement Analysis
Financial Accounting Reflects the Environment It Serves
A Framework for Financial Statement Analysis
Analysis of Financial Information
Conclusion
Study Questions
Cases
Additional Readings
CHAPTER 8 Accounting Information Systems for Multinational Corporations
Information Resource Management
MNC Organization Affects the Accounting Inf