国际会计学（第6版）（英文版）（工商管理经典教材·会计与财务系列；高校工商管理类教学指导委员会双语教学教材） 下载 pdf 百度网盘 epub 免费 2025 电子版 mobi 在线

这本《国际会计学》被公认为是国际会计领域*权威的著作之一。此书第1版于1984年问世。第2版于1992年出版，由乔伊和另一位国际会计大师米勒(Mueller)合著，成为国际会计涵盖内容的比较全面的范例，其理论深度受到读者的普遍赞许。书中对全球主要国家的会计实务体系的发展和分类，对以国际会计协调化为主线的国际会计准则与审计准则制定及其他协调活动的评述，对国际财务报告和披露及外国财务报表分析框架的确立，以及在国际会计中涵盖管理会计等方面，为以后的版本奠定了基础。

CHAPTER 1 Introduction

Historical Perspective

Contemporary Perspective

Growth and Spread of Multinational Operations

Financial Innovation

Global Competition

Cross-Border Mergers and Acquisitions

Internationalization of Capital Markets

Americas

Western Europe

Asia

Cross-Border Equity Listing and Issuance

Where Are We?

Learning Objectives

Appendix 1-1 'Changes in Financial Sector Policy in 34 Nations, 1973-1996

Appendix 1-2 Stock Exchange Web Sites

Appendix 1-3 Financial Statements and Selected Notes from the Annual Report of INFOSYS

CHAPTER 2 Development and Classification

Development

Classification

Four Approaches to Accounting Development

Legal Systems: Common Law vs. Code Law Accounting

Practice Systems: Fair Presentation vs. Legal Compliance Accounting

CHAPTER 3 Comparative Accounting: Europe

Some Observations about Accounting Standards and Practice

IFRS in the European Union

Five National Financial Accounting Systems

France

Germany

Czech Republic

The Netherlands

United Kingdom

CHAPTER 4 Comparative Accounting: The Americas and Asia

Five National Financial Accounting Systems

United States

Mexico

Japan

China

India

CHAPTER 5 Reporting and Disclosure

Development of Disclosure

Voluntary Disclosure

Regulatory Disclosure Requirements

The US. SEC Financial Reporting Debate

Reporting and Disclosure Practices

Disclosures of Forward-Looking Information

Segment Disclosures

Social Responsibility Reporting

Special Disclosures for Nondomestic Financial Statement Users and Accounting

Principles Used

Corporate Governance Disclosures

lnternet Business Reporting and Disclosure

Annual Report Disclosures in Emerging-Market Countries

Implications for Financial Statement Users and Managers

CHAPTER 6 Foreign Currency Translation

Results of Operations

Reasons for Translation

BackgrOund and Terminology

The Problem

Financial Statement Effects of Alternative Translation Rates

Foreign Currency Transactions

Single- Transaction Perspective

Two- Transaction Perspective

Foreign Currency Translation

Multiple-Rate Methods

Financial Statement Effects

Which Is Best?

Appropriate Current Rate

Translation Gains and Losses

Where Are We?

Translation Accounting Development

Pre-1965

1965-1975

1975-1981

1981-Present

Features of Standard No. 52/International Accounting Standard 21

Translation When Local Currency Is the Functional Currency

Translation When the Parent Currency Is the Functional Currency

Translation When Foreign Currency Is the Functional Currency

Measurement Issues

Reporting Perspective

What Happened to Historical Cost?

Concept of lncome

Managed Earnings

Foreign Currency Translation and Inflation

Foreign Currency Translation Elsewhere

Appendix 6-1 Translation and Remeasurement Under FAS No. 52

CHAPTER 7 Financial Reporting and Changing Prices

Changing Prices Defined

Why Are Financial Statements Potentially Misleading During Periods of

Changing Prices?

Types of Inflation Adjustments

General Price-Level Adjustments

Price Indexes

Current-Cost Adjustments

General Price-Level Adjusted Current Costs

National Perspectives On Inflation Accounting

United States

United Kingdom

Brazil

International Accounting Standards Board

Inflation Issues

Inflation Gains and Losses

Holding Gains and Losses

Foreign Inflation 178

Avoiding the Double-Dip

Appendix 7-1 Accounting for Foreign Inflation: A Case Analysis

CHAPTER 8 Global Accounting and Auditing Standards

A Survey of International Convergence

Advantages of International Convergence

Criticisms of International Standards

Reconciliation and Mutual Recognition

Evaluation

Some Significant Events in the History of International Accounting Standard

Setting 188

Overview of Major International Organizations Promoting Accounting Convergence

International Accounting Standards Board

1ASC's Core Standards and the IOSCO Agreement

The New IASB Structure

Recognition and Support for the IASB

US. Securities and Exchange Commission Response to IFRS

European Union (EU)

Fourth, Seventh, and Eighth Directives

Have EU Harmonization Efforts Been Successful?

The EU's New Approach and the Integration of European Financial Markets

International Organization of Securities Commissions (IOSCO)

International Federation of Accountants (IFAC)

United Nations Intergovernmental Working Group of Experts on International

Standards of Accounting and Reporting (ISAR)

Organization For Economic Cooperation and Development (OECD)

Conclusion

CHAPTER 9 International Financial Statement Analysis

Introduction

Challenges And Opportunities In Cross-Border Analysis

Business Analysis Framework

International Business Strategy Analysis

Information Availability

Recommendations'for Analysis

Accounting Analysis

Suggestions for the Analyst

International Financial Analysis

Ratio Analysis

Cash Flow Analysis

Coping Mechanisms

International Prospective Analysis

Further Issues

Information Access

Timeliness of Information

Foreign Currency Considerations

Differences in Statement Format

Language and Terminology Barriers

Financial Statement Analysis and Auditing

The Attest Function

The Audit Report

Auditing and Credibility

Coping Mechanisms

Internal Auditing

Professional Organization

Evolving Role of lnternal Auditing

Appendix 9-1 Illustration of Restatement of Japanese GAAP Financial

Statements to a U.S. GAAP Basis

Appendix 9-2 International Ratio Analysis

CHAPTER 10 Managerial Planning and Control

Business Modeling

Planning Tools

Capital Budgeting

Financial Return Perspectives

Measuring Expected Returns

Multinational Cost of Capital

Management Information Systems

Systems Issues

Information Issues

Management Information and Hyperinflation

Sales Revenue

Issues In Financial Control

Domestic Versus Multinational Control System

Strategic Costing

Performance Evaluation of Foreign Operations

Consistency

Performance Criteria

Measurement Issues and Changing Prices in Evaluation

Performance Evaluation Practices: ICI

Foreign Currency Effects

Performance Standards

Value Reporting

CHAPTER 11 Financial Risk Management

Essentials

Why Manange Financial Risks?

Role of Accounting

Identifying Market Risks

Quantify Tradeoffs

Risk Management in a World of Floating Exchange Rates

Accounting for Hedge Products

Hedge of a Recognized Asset or Liability or an Unrecognized Firm

Commitment

Hedge of a Net Investment in a Foreign Operation

Speculating in Foreign Currency

Disclosure

Financial Control

Appropriate Benchmarks

Reporting Systems

CHAPTER 12 International Taxation and Transfer Pricing

Initial Concepts

Diversity of National Tax Systems

Types of Taxes

Tax Burdens

Tax Administration Systems

Foreign Tax Incentives

Harmful Tax Competition

International Harmonization

Taxation of Foreign-Source Income and Double Taxation

Foreign Tax Credit

Limits to Tax Credits

Tax Treaties

Foreign Exchange Considerations

Tax-Planning Dimensions

Organizational Considerations

Controlled Foreign Corporations and Subpart F Income

Offshore ltolding Companies

Financing Decisions

Pooling of Tax Credits

Cost Accounting Allocations

Location and Transfer Pricing

Integrating International Tax Planning

International Transfer Pricing: Complicating Variables

Tax Considerations

Tariff Considerations

Competitive Factors

Environmental Risks

Performance Evaluation Considerations

Accounting Contributions

Transfer Pricing Methodology

Market vs. Cost vs...?

Arm's-Length Principle

Comparable Uncontrolled Price Method

Comparable Uncontrolled Transaction Method

Resale Price Method

Cost-Plus Pricing Method

Comparable Profits Method

Profit-Split Methods

Other Pricing Methods

Advance Pricing Agreements

Transfer Pricing Practices

The Future

弗雷德里克·D·S·乔伊，美国纽约大学Stern商学院名誉院长，杰出教授，会计系主任。乔伊教授是国际商务研究院研究员，还是第一位来自学术界的财务经理国际研究基金会理事，曾荣获花旗杰出教学奖和美国会计学会杰出国际会计教授奖。乔伊教授著述颇丰，并在Joumal of Accounting Research Accounting&Business Research等杂志上发表多篇论文。

加里·K·米克，美国俄克拉何马州立大学Spears商学院德勤会计学教授，曾任美国会计学会(AAA)副主席和AAA国际会计分会主席，是美国会计学会杰出国际会计教授奖获得者。曾在Accounting Review,Accounting Horizons Journal of International Business Studies等杂志上发表多篇论文。

任明川，英国赫尔大学(University of Hull)会计学博士，复旦大学管理学院会计学副教授，新加坡国立大学、挪威管理学院和香港大学兼职教授。2002年和2004年美国麻省理工学院斯隆管理学院访问学者。主要讲授EMBA和MBA的财务会计课程，以及会计本科生和会计专业硕士(MPAcc)的会计职业道德课程。曾在Asian Review ofAccounting，《会计研究》，ChinaAccounting&FinanceReview等杂志上发表多篇论文。

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书籍介绍

《工商管理经典教材•会计与财务系列•国际会计学(第6版)(英文版)》被公认为国际会计领域最权威的教科书之一。我国资深会计学家．厦门大学常勋教授不仅对《工商管理经典教材•会计与财务系列•国际会计学(第6版)(英文版)》盛赞有加，还多次撰文大力推介。《国际会计学》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的内容。此外，领衔作者所具有的东方式的思维风格．也使得《工商管理经典教材•会计与财务系列•国际会计学(第6版)(英文版)》较其他同类书而言，更适合中国读者的口味。原版书教辅包括英文PFIT、习题解答等。