International accounting
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作 者：(美)弗雷德里克·D. S. 乔伊(Frederick D. S. Choi)，(美)加利·K. 米克(Gary K. Meek)著;方红星改编
分类号：
ISBN：9787810847186
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简介
我国资深会计学家、厦门大学常勋教授不仅对《高等院校双语教学适用教材：国际会计学（第5版）》盛赞有加，而且还多次撰文大力推介。《高等院校双语教学适用教材：国际会计学（第5版）》题材丰富、资料翔实，尤其关注国际会计比较与协调以及国际管理会计和税务筹划等方面内容。此外，领衔作者所具有的东方式的思维风格，也使得《高等院校双语教学适用教材：国际会计学（第5版）》较其他同类书而言，更适合中国读者的口味。由于《高等院校双语教学适用教材：国际会计学（第5版）》结构清晰，层次分明，在实际教学过程中完全可以根据课程目的、授课对象、课时等因素来灵活地加以选择。
优选权威的最新版本，改编后既保持英文原版教材的特色，又力求内容精要，逻辑严密；并配有丰富的辅助教学支持资源，篇幅合理，符合国内教学的课时要求。《高等院校双语教学适用教材：国际会计学（第5版）》由美籍韩裔会计学家choi（乔伊）教授领衔主编，是国际会计／比较会计领域享誉全球的经典教科书之一。题材丰富、资料翔实，结构清晰，层次分明。
目录
Preface x
CHAPTER 1 Introduction 1
Historical Perspective 2
Contemporary Perspective 3
Growth and Spread of Multinational Operations
Global Competition 5
Cross-Border Mergers and Acquisitions 6
Financial Innovation 7
Internationalization of Capital Markets 7
North America 8
Asia 8
Western Europe 9
European Equity Markets--A Closer Look 10
Continental Europe's New Equity Culture 10
Cross-Border Equity Listing and Issuance 11
Where Are We? 12
Learning Objectives 13
Appendix 1-1 Stock Exchange Web Sites 17
Selected References 18
Discussion Questions 19
Exercises 20
Case 1-1 E-centives, Inc. Raising Capital in Switzerland 22
CHAPTER 2 Development and Classification 24
Development 25
Classification 31
Four Approaches to Accounting Development 31
Legal Systems: Common Law versus Code Law Accounting 32
Practice Systems: Fair Presentation versus Legal Compliance Accounting 33
Selected References 35
Discussion Questions 36
Exercises 37
Case 2-1 Are Classifications of Accounting Outmoded? 40
Case 2-2 Volkswagen Group 41
CHAPTER 3 Comparative Accounting I 44
Six National Financial Accounting Systems 46
France 46
Germany 51
Japan 56
The Netherlands 61
United Kingdom 65
United States 70
Selected References 76
Discussion Questions 76
Exercises 77
Case 3-1 Standing on Principles 81
CHAPTER 4 Comparative Accounting II 83
Reasons for.Choosing These Four Countries and areas 83
Some Observations About the Four Countries and areas and Their
Accounting 84
Four National Financial Accounting Systems 86
Czech Republic 86
China 90
Taiwan 94
……
CHAPTER 1 Introduction 1
Historical Perspective 2
Contemporary Perspective 3
Growth and Spread of Multinational Operations
Global Competition 5
Cross-Border Mergers and Acquisitions 6
Financial Innovation 7
Internationalization of Capital Markets 7
North America 8
Asia 8
Western Europe 9
European Equity Markets--A Closer Look 10
Continental Europe's New Equity Culture 10
Cross-Border Equity Listing and Issuance 11
Where Are We? 12
Learning Objectives 13
Appendix 1-1 Stock Exchange Web Sites 17
Selected References 18
Discussion Questions 19
Exercises 20
Case 1-1 E-centives, Inc. Raising Capital in Switzerland 22
CHAPTER 2 Development and Classification 24
Development 25
Classification 31
Four Approaches to Accounting Development 31
Legal Systems: Common Law versus Code Law Accounting 32
Practice Systems: Fair Presentation versus Legal Compliance Accounting 33
Selected References 35
Discussion Questions 36
Exercises 37
Case 2-1 Are Classifications of Accounting Outmoded? 40
Case 2-2 Volkswagen Group 41
CHAPTER 3 Comparative Accounting I 44
Six National Financial Accounting Systems 46
France 46
Germany 51
Japan 56
The Netherlands 61
United Kingdom 65
United States 70
Selected References 76
Discussion Questions 76
Exercises 77
Case 3-1 Standing on Principles 81
CHAPTER 4 Comparative Accounting II 83
Reasons for.Choosing These Four Countries and areas 83
Some Observations About the Four Countries and areas and Their
Accounting 84
Four National Financial Accounting Systems 86
Czech Republic 86
China 90
Taiwan 94
……
International accounting
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