比較國(guó)際會(huì)計(jì)

內(nèi)容概要

本書(shū)是比較國(guó)際會(huì)計(jì)的經(jīng)典著作，也是該領(lǐng)域最有影響、最具權(quán)威性的教科書(shū)之一，已被許多著名大學(xué)選作教材。作者主要采用比較研究的方法，并借鑒法學(xué)、史學(xué)、管理學(xué)、財(cái)務(wù)學(xué)、稅收學(xué)、乃至自然科學(xué)等方面的理論和知識(shí)，以大量的研究材料、案例和詳實(shí)的分析，客觀地展示了各國(guó)的會(huì)計(jì)慣例，揭示了財(cái)務(wù)報(bào)告差異的原因和國(guó)際協(xié)調(diào)的意義、障礙和進(jìn)展。

作者簡(jiǎn)介

克里斯托弗·諾比斯，里丁大學(xué)會(huì)計(jì)學(xué)教授，就職于普華永道會(huì)計(jì)師事務(wù)所。他曾在澳大利亞、意大利、荷蘭、新西蘭、蘇格蘭和美國(guó)執(zhí)教，在荷蘭奈爾路德大學(xué)任訪問(wèn)教授。1986-1990年任英國(guó)及愛(ài)爾蘭會(huì)計(jì)準(zhǔn)則委員會(huì)委員，現(xiàn)任歐洲會(huì)計(jì)師聯(lián)盟會(huì)計(jì)委員會(huì)副主席，國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)英

書(shū)籍目錄

ContributorsPrefacePart I CONTEXT OF INTERNATIONAL ACCOUNTING 1 Introduction   Conterns   Objectives    1.1 The scale of differences    1.2 The importance of comparative accounting    1.3 The nature and growth of MNEs    1.4 Choice of country studies   Summary   References   Useful websites   Questions 2 Cause of international differences   Conterns   Objectives    2.1 Introduction    2.2 External environment and culture    ……   Summary   References   Useful websites   Questions 3 Some major international differences in financial reporting 4 International classification of financial reporting  5 International harmonization of accounting 6 The requirements of International Financial Reporting StandardsPart II COUNTRY STUDIES 7 Financial reporting in the United Kingdom 8 Financial reporting in the United States 9 Financial reporting in the Netherlands 10 Financial reporting in France 11 Financial reporting in Germany 12 Financial reporting in Japan 13 Financial reporting in nine other important countries 14 Financial reporting in Central and Eastern Europe and in ChinaPart III ISSUES IN INTERNATIONAL ACCOUNTING 15 Consolidation 16 Foreign currency translationPart IV ANALYSIS 17 International financial analysisGlossary of abbreviationsSuggested answers to some of the end of chapter questions

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