出版时间:2010-9  出版社:东北财大  作者:(英)克里斯托弗·诺比斯//罗伯特·帕克  页数:615  


Comparative International Accounting is intended to be a comprehensive and coher-ent text on international financial reporting. It is primarily designed for under-graduate and postgraduate courses in comparative and international aspects of accounting. We believe that a proper understanding requires broad overviews (as inPart I), but that these must be supported by detailed information on real countriesand companies (as in Parts II to IV) and across-the-board comparisons of majortopics (as in Parts V and VI).This book was first published in 1981. This present edition (the eleventh) is acomplete updating of the tenth edition. In addition to the updating, we and ourcontributors have done the following:completely revised Chapter 5 (The context of financial reporting by listed groups)to include the expected adoption of IFRS in the United States, to move somematerial to Chapter 1, and to introduce international aspects of financial analysis(still examined in more detail in Chapter 20).






作者简介前言第一部分 确定背景 第1章 导论  内容提要  目标  1.1 财务报告的差异  1.2 会计的全球化环境  1.3 跨国公司的性质及发展  1.4 会计的比较特性和国际特性  1.5 本书的结构  小结  参考文献  实用网址  课后问题 第2章 国际差异的原因及示例  内容提要  目标  2.1 引言  2.2 文化  2.3 法律体系  2.4 资金提供者  2.5 税收  2.6 其他外部影响  2.7 职业界  2.8 总结造成国际差异的原因  2.9 差异举例  小结  参考文献  课后问题 第3章 财务报告的国际分类  内容提要  目标  3.1 引言  3.2 分类的性质  3.3 社会科学家的分类  3.4 会计分类  3.5 外部分类  3.6 内部分类:20世纪70年代和80年代  3.7 有关诺比斯分类的发展  3.8 进一步的内部分类  3.9 存在盎格鲁·萨克逊类别吗?  3.10 国际财务报告准则的分类  3.11 会计分类的分类法  小结  参考文献  课后问题 第4章 国际协调  内容提要  目标  4.1 引言  4.2 协调的原因、障碍及衡量  4.3 国际会计准则委员会  4.4 其他国际组织  4.5 国际会计准则理事会  小结  参考文献  实用网址  课后问题第二部分 上市公司财务报告 第5章 上市公司财务报告的环境  内容提要  目标  5.1 引言  5.2 采纳国际财务报告准则并与之趋同  5.3 欧盟的国际财务报告准则  5.4 国际财务报告准则与美国财务报告准则的差异  5.5 美国与国际财务报告准则的趋同及对其的采纳  5.6 从国家规则到美国公认会计原则或国际财务报告准则的调整  5.7 国际财务分析介绍  小结  参考文献  实用网址  课后问题第三部分 欧洲和东亚的会计协调与转轨第四部分 单个公司的财务报告第五部分 跨国公司集团财务报告专题第六部分 分析与管理专题缩略语表部分课后问题的参考答案


插图:Very large companies that are regulated or subject to pressure from politicians(e.g. anti-trust actions) might well seek to ward off intervention in their affairs bylobbying for a standard that lowers their earnings, in order not to attract undueattention from government. When company executives register objections to standard-setting initiatives,especially when complaining to the legislative or executive branches of governmentfor relief, they do not, of course, cite self-serving reasons to support their cause. Andwhen dealing with legislators, they do not argue in terms of accounting issues.Legislators and their staff typically know nothing, and could not care less, aboutaccounting standards. Instead, the preparers elevate the discourse to the level ofpublic policy, claiming, for example, that the proposed initiative would stifleentrepreneurial activity or could make it harder for established companies toexpand and thrive by obtaining sufficient capital based on a promising record ofrevenues and earnings. When the banking community feels under threat by astandard-setter, it argues that a proposed accounting standard would project animage of instability in the banking system and might restrict the availability ofcredit. The standard might even force regulators to close some banks, because thebalance of capital in their financial statements is below the solvency line. Whentheir arguments are expressed in terms of public policy, preparers can more easilyobtain a sympathetic hearing from legislators and others in government. Governments have also engaged in political lobbying on proposed accountingstandards. If it is believed that a proposed standard would lead to companies report-ing lower or more volatile earnings, they might abandon plans for expansion bywithholding investment in capital goods. A result of such a decision might be a risein unemployment and perhaps even the closing of plants, which a governmentmay wish to avoid at all costs, especially when the national economy is recoveringfrom a recession.






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用户评论 (总计4条)


  •     上课要用的,不错,就是全英文,比较累
  •     印刷字体很清晰,纸张质量还不错。
  •     还是有一定难度的~内容丰富~有收获
  •     因为只是作为教材的补订,所以我只看重质量,这本书质量不错~

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