经济学国际会计学第六版

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What external and internal reporting issues arise when business and investing transcend national borders?什么样的外部和内部报告的 问题出现时，商业和投资超越国界
经济信息的披露（公司透明度） Auditing practices审计实践
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Baidu Nhomakorabea
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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。
Accounting plays a major role in the U.S. industrial revolution.会计在美国工业革命中 起着重要的作用。
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Contributing Factors
Paradox of international accounting
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Contributing Factors (contin)
（意大利语，连续的，拉丁语让他继续）
Growth and spread of multinational operations
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Contributing Factors (contin)
Reporting issues when business transcends national boundaries
What is meant by the term, global capital markets, and what does development mean for capital market participants?全球资本市场， 这个术语是什么意思，资本市场参与者的发展 意味着什么？
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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. 他被报告的是跨越国界的跨国公司 的公司业务和交易，或者报告义务的实体是 非国内的读者。
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.
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French use accounting for governmental planning and control.
Double entry assists the British in managing and controlling commercial interests in the colonies. 复式记账协助英国在殖民地的控制 并且管理商业利益。
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What Does International Accounting Diversity Entail? （多样性需求）
Measurement principles 计量模式 Financial disclosure (corporate transparency)
International Accounting, 6/e Frederick D.S. Choi Gary K. Meek
Chapter 1: Introduction
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Learning Objectives
How is international accounting distinct from domestic accounting?
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。
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？
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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 。