国际会计学（英文版）（第6版） / 工商管理经典教材·会计与财务系列、教育部高校工商管理类教学指导委员会双语教学推荐教材
￥45.00定价
作者： 弗雷德里克·D·S·乔伊
出版时间：2008年9月
出版社：中国人民大学出版社
- 中国人民大学出版社
- 9787300094854
- 152411
- 0041157878-4
- 16开
- 2008年9月
- 681
- 管理学
- 工商管理
- F234.5
- 会计、财务管理、经济管理
- 研究生、本科
内容简介
本书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本书盛赞有加，还多次撰文大力推介。本书题材丰富、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，也使得本书较其他同类书而言，更适合中国读者的口味。
与第5版相比，第6版最突出的修订表现在：对公司治理内容和相关立法的拓展，对比较国际会计内容的充实(更加强调对欧、亚、拉美地区有代表性的国家的会计实务体系的评述)，对国际会计趋同和主要国际组织的重大努力的讨论，以及对评述发达国家和新兴市场经济国家的报告和披露实务的同等重视。
与第5版相比，第6版最突出的修订表现在：对公司治理内容和相关立法的拓展，对比较国际会计内容的充实(更加强调对欧、亚、拉美地区有代表性的国家的会计实务体系的评述)，对国际会计趋同和主要国际组织的重大努力的讨论，以及对评述发达国家和新兴市场经济国家的报告和披露实务的同等重视。
目录
CHAPTER 1 Introduction 1
Historical Perspective 1
Contemporary Perspective 2
Growth and Spread of Multinational Operations 4
Financial Innovation 9
Global Competition 10
Cross-Border Mergers and Acquisitions 11
Internationalization of Capital Markets 12
Americas 13
Western Europe 14
Asia 15
Cross-Border Equity Listing and Issuance 15
Where Are We? 16
Learning Objectives 17
Appendix 1-1 'Changes in Financial Sector Policy in 34 Nations, 1973-1996 21
Appendix 1-2 Stock Exchange Web Sites 24
Appendix 1-3 Financial Statements and Selected Notes from the Annual Report of INFOSYS 26
CHAPTER 2 Development and Classification 27
Development 27
Classification 33
Four Approaches to Accounting Development 33
Legal Systems: Common Law vs. Code Law Accounting 34
Practice Systems: Fair Presentation vs. Legal Compliance Accounting 35
CHAPTER 3 Comparative Accounting: Europe 37
Some Observations about Accounting Standards and Practice 38
IFRS in the European Union 39
Five National Financial Accounting Systems 41
France 41
Germany 46
Czech Republic 51
The Netherlands 54
United Kingdom 58
CHAPTER 4 Comparative Accounting: The Americas and Asia 64
Five National Financial Accounting Systems 65
United States 65
Mexico 70
Japan 74
China 78
India 83
CHAPTER 5 Reporting and Disclosure 88
Development of Disclosure 88
Voluntary Disclosure 89
Regulatory Disclosure Requirements 90
The US. SEC Financial Reporting Debate 91
Reporting and Disclosure Practices 92
Disclosures of Forward-Looking Information 93
Segment Disclosures 94
Social Responsibility Reporting 96
Special Disclosures for Nondomestic Financial Statement Users and Accounting
Principles Used 111
Corporate Governance Disclosures 111
lnternet Business Reporting and Disclosure 120
Annual Report Disclosures in Emerging-Market Countries 121
Implications for Financial Statement Users and Managers 122
CHAPTER 6 Foreign Currency Translation 124
Results of Operations 124
Reasons for Translation 127
BackgrOund and Terminology 127
The Problem 130
Financial Statement Effects of Alternative Translation Rates 130
Foreign Currency Transactions 132
Single- Transaction Perspective 134
Two- Transaction Perspective 134
Foreign Currency Translation 135
Multiple-Rate Methods 136
Financial Statement Effects 138
Which Is Best? 140
Appropriate Current Rate 142
Translation Gains and Losses 142
Where Are We? 144
Translation Accounting Development 144
Pre-1965 144
1965-1975 144
1975-1981 145
1981-Present 145
Features of Standard No. 52/International Accounting Standard 21 145
Translation When Local Currency Is the Functional Currency 146
Translation When the Parent Currency Is the Functional Currency 146
Translation When Foreign Currency Is the Functional Currency 146
Measurement Issues 148
Reporting Perspective 148
What Happened to Historical Cost? 149
Concept of lncome 149
Managed Earnings 149
Foreign Currency Translation and Inflation 150
Foreign Currency Translation Elsewhere 151
Appendix 6-1 Translation and Remeasurement Under FAS No. 52 151
CHAPTER 7 Financial Reporting and Changing Prices 157
Changing Prices Defined 159
Why Are Financial Statements Potentially Misleading During Periods of
Changing Prices? 162
Types of Inflation Adjustments 163
General Price-Level Adjustments 163
Price Indexes 163
Current-Cost Adjustments 167
General Price-Level Adjusted Current Costs 168
National Persp
Historical Perspective 1
Contemporary Perspective 2
Growth and Spread of Multinational Operations 4
Financial Innovation 9
Global Competition 10
Cross-Border Mergers and Acquisitions 11
Internationalization of Capital Markets 12
Americas 13
Western Europe 14
Asia 15
Cross-Border Equity Listing and Issuance 15
Where Are We? 16
Learning Objectives 17
Appendix 1-1 'Changes in Financial Sector Policy in 34 Nations, 1973-1996 21
Appendix 1-2 Stock Exchange Web Sites 24
Appendix 1-3 Financial Statements and Selected Notes from the Annual Report of INFOSYS 26
CHAPTER 2 Development and Classification 27
Development 27
Classification 33
Four Approaches to Accounting Development 33
Legal Systems: Common Law vs. Code Law Accounting 34
Practice Systems: Fair Presentation vs. Legal Compliance Accounting 35
CHAPTER 3 Comparative Accounting: Europe 37
Some Observations about Accounting Standards and Practice 38
IFRS in the European Union 39
Five National Financial Accounting Systems 41
France 41
Germany 46
Czech Republic 51
The Netherlands 54
United Kingdom 58
CHAPTER 4 Comparative Accounting: The Americas and Asia 64
Five National Financial Accounting Systems 65
United States 65
Mexico 70
Japan 74
China 78
India 83
CHAPTER 5 Reporting and Disclosure 88
Development of Disclosure 88
Voluntary Disclosure 89
Regulatory Disclosure Requirements 90
The US. SEC Financial Reporting Debate 91
Reporting and Disclosure Practices 92
Disclosures of Forward-Looking Information 93
Segment Disclosures 94
Social Responsibility Reporting 96
Special Disclosures for Nondomestic Financial Statement Users and Accounting
Principles Used 111
Corporate Governance Disclosures 111
lnternet Business Reporting and Disclosure 120
Annual Report Disclosures in Emerging-Market Countries 121
Implications for Financial Statement Users and Managers 122
CHAPTER 6 Foreign Currency Translation 124
Results of Operations 124
Reasons for Translation 127
BackgrOund and Terminology 127
The Problem 130
Financial Statement Effects of Alternative Translation Rates 130
Foreign Currency Transactions 132
Single- Transaction Perspective 134
Two- Transaction Perspective 134
Foreign Currency Translation 135
Multiple-Rate Methods 136
Financial Statement Effects 138
Which Is Best? 140
Appropriate Current Rate 142
Translation Gains and Losses 142
Where Are We? 144
Translation Accounting Development 144
Pre-1965 144
1965-1975 144
1975-1981 145
1981-Present 145
Features of Standard No. 52/International Accounting Standard 21 145
Translation When Local Currency Is the Functional Currency 146
Translation When the Parent Currency Is the Functional Currency 146
Translation When Foreign Currency Is the Functional Currency 146
Measurement Issues 148
Reporting Perspective 148
What Happened to Historical Cost? 149
Concept of lncome 149
Managed Earnings 149
Foreign Currency Translation and Inflation 150
Foreign Currency Translation Elsewhere 151
Appendix 6-1 Translation and Remeasurement Under FAS No. 52 151
CHAPTER 7 Financial Reporting and Changing Prices 157
Changing Prices Defined 159
Why Are Financial Statements Potentially Misleading During Periods of
Changing Prices? 162
Types of Inflation Adjustments 163
General Price-Level Adjustments 163
Price Indexes 163
Current-Cost Adjustments 167
General Price-Level Adjusted Current Costs 168
National Persp
