国际会计学教学PPT (1)[18页]
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What external and internal reporting issues arise when business and investing transcend national borders?
What is meant by the term, global capital markets, and what does development mean for capital market participants?
Financial innovation
Identifying potential market risks Quantifying trade-offs associated with alternative risk reduction strategies Measuring risk exposures Accounting for specific hedge products Evaluating the effectiveness of hedging programs
Choi/Meek, 6/e
3
What Does International Accounting Diversity Entail?
Measurement principles Financial disclosure (corporate transparency) Auditing practices
International Accounting, 6/e Frederick D.S. Choi Gary K. Meek
Chapter 1: Introduction
Choi/Meek, 6/e
1
Learning Objectives
How is international accounting distinct from domestic accounting?
commercial interests in the colonies. Accounting plays a major role in the U.S. industrial
revolution.
Choi/Meek, 6/e
5
Contributing Factors (contin)
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.
What does international accounting diversity entail?
Does international accounting have a history?
What factors are contributing to the importance of international accounting as a field of study?
of capitalism. Dutch enhance income measurement. French use accounting for governmental planning and
control. Double entry assists the British in managing and controlling
Choi/Meek, 6/e
2
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.
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
International accounting (defined): same as above except that the firm being reported on is a multinational company with operations and transactions that cross national boundaries or an entity with reporting obligations to non-domestic readers.
Choi/Meek, 6/e
6
Contributing Factors (contin)
Growth and spread of multinational operations
Choi/Meek, 6/e
7
Choi/Meek, 6/e
源自文库
8
Contributing Factors (contin)
Choi/Meek, 6/e
4
Contributing Factors
Accounting’s international heritage
Double-entry originates in the Italian city states. Bookkeeping spreads to Germany and assists the spread
What is meant by the term, global capital markets, and what does development mean for capital market participants?
Financial innovation
Identifying potential market risks Quantifying trade-offs associated with alternative risk reduction strategies Measuring risk exposures Accounting for specific hedge products Evaluating the effectiveness of hedging programs
Choi/Meek, 6/e
3
What Does International Accounting Diversity Entail?
Measurement principles Financial disclosure (corporate transparency) Auditing practices
International Accounting, 6/e Frederick D.S. Choi Gary K. Meek
Chapter 1: Introduction
Choi/Meek, 6/e
1
Learning Objectives
How is international accounting distinct from domestic accounting?
commercial interests in the colonies. Accounting plays a major role in the U.S. industrial
revolution.
Choi/Meek, 6/e
5
Contributing Factors (contin)
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.
What does international accounting diversity entail?
Does international accounting have a history?
What factors are contributing to the importance of international accounting as a field of study?
of capitalism. Dutch enhance income measurement. French use accounting for governmental planning and
control. Double entry assists the British in managing and controlling
Choi/Meek, 6/e
2
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.
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
International accounting (defined): same as above except that the firm being reported on is a multinational company with operations and transactions that cross national boundaries or an entity with reporting obligations to non-domestic readers.
Choi/Meek, 6/e
6
Contributing Factors (contin)
Growth and spread of multinational operations
Choi/Meek, 6/e
7
Choi/Meek, 6/e
源自文库
8
Contributing Factors (contin)
Choi/Meek, 6/e
4
Contributing Factors
Accounting’s international heritage
Double-entry originates in the Italian city states. Bookkeeping spreads to Germany and assists the spread