[经济学]国际会计学第六版chapter_1.ppt

Choi/Meek, 6/e International Accounting, 6/e Frederick D.S. Choi Gary K. Meek Learning Objectives How is international accounting distinct from domestic accounting? What does international accounting diversity entail?什么是国际会计的多样性需要 Does international accounting have a history? What factors are contributing to the importance of international accounting as a field of study?什么因素导致国际会计作为一个研究领域的重要性？ What is International Accounting? Domestic accounting: an information specialty providing information about a firm to users of that information as a basis for economic decisions. 一个信息类专业，提供关于公司的信息，信息使用者经济决策的依据。 What Does International Accounting Diversity Entail?（多样性需求） Measurement principles 计量模式 Financial disclosure (corporate transparency)经济信息的披露（公司透明度） Auditing practices审计实践 Contributing Factors 影响因素 Accounting’s international heritage会计的国际历史 Double-entry originates in the Italian city states.复式记账起源于意大利的城邦。 Bookkeeping spreads to Germany and assists the spread of capitalism. 记账蔓延到德国并且助攻资本主义的蔓延。 Dutch sharpend ways of calcilating periodic income.荷兰人改进了计算周期性收入的方法。 Contributing Factors Paradox of international accounting In many countries, accounting remains a nationalistic affair. Accounting serves people and institutions whose decisions are international in scope. Accounting diversity creates a demand for harmonization. Contributing Factors (contin) （意大利语，连续的，拉丁语让他继续） Growth and spread of multinational operations Contributing Factors (contin) Reporting issues when business transcends national boundaries Consolidation of foreign accounts Accounting for foreign currency fluctuations Accounting for changing prices International planning and control Performance evaluation of foreign operations Financial risk management International taxation and transfer pricing Financial innovation Identifying potential market risks Quantifying trade-offs associated with alternative risk reduction strategies Measuring risk exposures Accounting for specific he