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国际会计：使用者视角
作者：（美）（Shahrokh M.Saudagaran）著
出版社：中国财政经济出版社
出版时间：2003-01-01
ISBN：9787500561637
定价：¥20.00
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内容简介
本书分为全球化时代的金融报告、国际标准金融报告、国际外汇会计、跨国公司金融报告等七部分。每部分附有摘要、问题、练习、案例和参考书目等。
作者简介
暂缺《国际会计：使用者视角》作者简介
目录
CHAPTER 1 Financial Reporting in The Global Area 1
Introduction 2
Interaction Between Accounting and Its Environment
Nature of Capital Markets 3 Type of Reporting Regime 6 Type of Business Entities 6 Type of Legal System 7 Level of Enforcement of Regulations 7 Level of Inflation 8 Political and Economic Ties 8 Status of the Accounting Profession 9 Existence of a Conceptual Framework 9 Quality of Accounting Education 11
Diverse Roles of Accounting in Countries 11
Policy Choices in Accounting 13
Effects of Diversity on Capital Markets 17
Classification of Financial Accounting and Reporting Systems 20
Review of Selected Classification Studies 21
Major Challenges Facing Accounting Globally 23
Global Harmonization 23 Financial Reporting in Emerging Economies 24
Social and Environmental Reporting 24 Financial Reporting in the High Technology Era 25
Summary 25
Questions 26
Exercises 26
Cases 27
References 28
CHAPTER 2 Harmonizing Financial Reporting
Standards Globally 31
Rationale for Harmonization 32
Pressures for Harmonization 33
Obstacles to Harmonization 36
Measuring Harmonization 37
Supranational Organizations Engaged in Accounting
Harmonization 38
Harmonization Scenarios 42
Current Evidence on Harmonization 45
Global 46 Regional 48
Summary 53
Questions 54
Exercises 54
Cases 55
References 56
CHAPTER 3 Accounting for Currency Exchange
Rate Changes 59
Overview of Foreign Currency Markets and Exchange Rates 60
Foreign Exchange Exposure 62
Accounting for Exchange Rate Fluctuations 63
Foreign Currency Transaction vs. Translation 63 Translation Methods 66
Foreign Currency Translation in the United States 69
FASB Statement No. 8 SFAS No. 8 70 FASB Statement No. 52 SFAS
No. 52 72 SFAS No. 52 and the Functional Currency Concept 75 SFAS
No. 52 Translation in Highly Inflationary Economies 76 SFAS No. 133-
Accounting for Derivatives and Hedging Activities 77
The International Accounting Standard on Foreign Currency
Translation 78
Accounting lssues Related to the Euro 79
Issues Related to the Euro''s Transition Period 80 Issues Related to Financial Reporting and Disclosure 80
Summary 81
Questions 82
Exercises 82
Cases 84
References 85
CHAPTER 4 Selected Financial Reporting and Disclosure
lssues in the Global Context 87
Accounting for Changing Prices 88
Inflation-Adjusted Accounting Models 90 General Price Level Adjusted
GPLA Model 91 Current Cost-Adjusted CCA Model 95 Evaluating
the CCA Model 96
Accounting for Goodwill and Intangible Assets 97
Goodwill 98 Brands, Patents, and Trademarks 99 Research and Development 101
Geographic Segment Reporting 102
Research Evidence on Geographic Segment Reporting 103 Current
Developments in Geographic Segment Reporting 105
Environmental and Social Disclosures 108
Environmental Disclosures 108 Employee Disclosures 111 Value Added Statement 116
Summary 120
Questions 120
Exercises 121
Cases 123
References 124
CHAPTER 5 US1NG CORPORATE FINANCIAL REPORTS
ACROSS BORDERS 127
Corporate Responses to Foreign Users of Financial Statements 128
Coping With Transnational Financial Reporting 140
Preparer Response to Transnational Financial Reporting 141 User Response to
Transnational Financial Reporting 142
International Financial Statement Analysis 144
Additional lssues in International Financial Statement Analysis 149
Availability of Data 149 Reliability of Data 149 Timeliness of Data 150
Language, Terminology, and Format 150
Summary 152
Questions 152
Exercises 153
Cases 158
References 159
CHAPTER 6 FINANCIAL REPORTING 1N EMERGING CAPITAL
MARKETS 161
The Nature and Importance of Emerging Capital Markets 163
The Role of Financial Reporting in Emerging Capital Markets 165
Characteristics of Financial Reporting in Emerging Capital Markets 166
Availability 166 Reliability 169 Comparability 173
Financial Reporting Policy Issues in Emerging Capital Markets 177
Information Availability 178 Strengthening Enforcement Capability 180
Harmonization of Accounting Standards 181
Summary 183
Questions 184
Exercises 185
Cases 186
References 187
CHAPTER 7 MANAGERIAL ISSUES IN INTERNATIONAL
ACCOUNTING 191
Budgeting and Performance Evaluation 192
Using Appropriate Performance Measures 192 Using Appropriate Currencies 193 Transfer Pricing Policies 194 Other Considerations 194 Distinguishing Between Manager Performance and Subsidiary Performance 195 Some Comparative Evidence on Budgets and Performance Evaluation Systems 195
Global Risk Management 196
Multinational Capital Budgeting 196 Managing Foreign Exchange Risk 198
Transfer Pricing 200
Major Constituents Affected by Transfer Pricing Choices 201 Internal
Constituents 202 External Constituents 202 Transfer Pricing Methods 204
Advanced Pricing Agreements 206 Research Evidence on Determinants of
International Transfer Pricing Methods 207
Information Technology 207
Complexities Involving IT Systems for MNCs 209 Global IT Challenges and Strategies 209
Summary 211
Questions 211
Exercises 212
Cases 213
References 214
LIST OF ABBREVIATIONS 217
SUBJECT INDEX 219
Introduction 2
Interaction Between Accounting and Its Environment
Nature of Capital Markets 3 Type of Reporting Regime 6 Type of Business Entities 6 Type of Legal System 7 Level of Enforcement of Regulations 7 Level of Inflation 8 Political and Economic Ties 8 Status of the Accounting Profession 9 Existence of a Conceptual Framework 9 Quality of Accounting Education 11
Diverse Roles of Accounting in Countries 11
Policy Choices in Accounting 13
Effects of Diversity on Capital Markets 17
Classification of Financial Accounting and Reporting Systems 20
Review of Selected Classification Studies 21
Major Challenges Facing Accounting Globally 23
Global Harmonization 23 Financial Reporting in Emerging Economies 24
Social and Environmental Reporting 24 Financial Reporting in the High Technology Era 25
Summary 25
Questions 26
Exercises 26
Cases 27
References 28
CHAPTER 2 Harmonizing Financial Reporting
Standards Globally 31
Rationale for Harmonization 32
Pressures for Harmonization 33
Obstacles to Harmonization 36
Measuring Harmonization 37
Supranational Organizations Engaged in Accounting
Harmonization 38
Harmonization Scenarios 42
Current Evidence on Harmonization 45
Global 46 Regional 48
Summary 53
Questions 54
Exercises 54
Cases 55
References 56
CHAPTER 3 Accounting for Currency Exchange
Rate Changes 59
Overview of Foreign Currency Markets and Exchange Rates 60
Foreign Exchange Exposure 62
Accounting for Exchange Rate Fluctuations 63
Foreign Currency Transaction vs. Translation 63 Translation Methods 66
Foreign Currency Translation in the United States 69
FASB Statement No. 8 SFAS No. 8 70 FASB Statement No. 52 SFAS
No. 52 72 SFAS No. 52 and the Functional Currency Concept 75 SFAS
No. 52 Translation in Highly Inflationary Economies 76 SFAS No. 133-
Accounting for Derivatives and Hedging Activities 77
The International Accounting Standard on Foreign Currency
Translation 78
Accounting lssues Related to the Euro 79
Issues Related to the Euro''s Transition Period 80 Issues Related to Financial Reporting and Disclosure 80
Summary 81
Questions 82
Exercises 82
Cases 84
References 85
CHAPTER 4 Selected Financial Reporting and Disclosure
lssues in the Global Context 87
Accounting for Changing Prices 88
Inflation-Adjusted Accounting Models 90 General Price Level Adjusted
GPLA Model 91 Current Cost-Adjusted CCA Model 95 Evaluating
the CCA Model 96
Accounting for Goodwill and Intangible Assets 97
Goodwill 98 Brands, Patents, and Trademarks 99 Research and Development 101
Geographic Segment Reporting 102
Research Evidence on Geographic Segment Reporting 103 Current
Developments in Geographic Segment Reporting 105
Environmental and Social Disclosures 108
Environmental Disclosures 108 Employee Disclosures 111 Value Added Statement 116
Summary 120
Questions 120
Exercises 121
Cases 123
References 124
CHAPTER 5 US1NG CORPORATE FINANCIAL REPORTS
ACROSS BORDERS 127
Corporate Responses to Foreign Users of Financial Statements 128
Coping With Transnational Financial Reporting 140
Preparer Response to Transnational Financial Reporting 141 User Response to
Transnational Financial Reporting 142
International Financial Statement Analysis 144
Additional lssues in International Financial Statement Analysis 149
Availability of Data 149 Reliability of Data 149 Timeliness of Data 150
Language, Terminology, and Format 150
Summary 152
Questions 152
Exercises 153
Cases 158
References 159
CHAPTER 6 FINANCIAL REPORTING 1N EMERGING CAPITAL
MARKETS 161
The Nature and Importance of Emerging Capital Markets 163
The Role of Financial Reporting in Emerging Capital Markets 165
Characteristics of Financial Reporting in Emerging Capital Markets 166
Availability 166 Reliability 169 Comparability 173
Financial Reporting Policy Issues in Emerging Capital Markets 177
Information Availability 178 Strengthening Enforcement Capability 180
Harmonization of Accounting Standards 181
Summary 183
Questions 184
Exercises 185
Cases 186
References 187
CHAPTER 7 MANAGERIAL ISSUES IN INTERNATIONAL
ACCOUNTING 191
Budgeting and Performance Evaluation 192
Using Appropriate Performance Measures 192 Using Appropriate Currencies 193 Transfer Pricing Policies 194 Other Considerations 194 Distinguishing Between Manager Performance and Subsidiary Performance 195 Some Comparative Evidence on Budgets and Performance Evaluation Systems 195
Global Risk Management 196
Multinational Capital Budgeting 196 Managing Foreign Exchange Risk 198
Transfer Pricing 200
Major Constituents Affected by Transfer Pricing Choices 201 Internal
Constituents 202 External Constituents 202 Transfer Pricing Methods 204
Advanced Pricing Agreements 206 Research Evidence on Determinants of
International Transfer Pricing Methods 207
Information Technology 207
Complexities Involving IT Systems for MNCs 209 Global IT Challenges and Strategies 209
Summary 211
Questions 211
Exercises 212
Cases 213
References 214
LIST OF ABBREVIATIONS 217
SUBJECT INDEX 219
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