国际会计课件第一单元
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Inderick D.S. Choi Gary K. Meek
Chapter 1: Introduction
Choi/Meek, 6/e
1
Learning Objectives
How international accounting is distinct from other areas of accounting?
4
The Definition of International Accounting
Viewpoint 1:
World Accounting——optimistic viewpoint
International accounting is a global system that should be adopted by all countries. It ought to establish a set of generally accepted accounting standard. Transnational corporations according this standard to prepare their financial statement.
Measurement
Disclosure
Auditing
Choi/Meek, 6/e
3
Introduction
How is international accounting distinct from
other areas of accounting?
Choi/Meek, 6/e
international accounting as a field of study? What external and internal reporting issues arise when
business and investing transcend national borders?
Does international accounting have a history? Identify and explain the three broad areas into which
accounting can be divided. What factors are contributing to the importance of
Foreign subsidiary should compare the difference of the accounting principle, system and method between the homeland and other countries.
The major contents of international accounting includes how to translate the financial statement prepared use foreign currency unit into homeland currency unit; How to prepare the amalgamated accounting statement between parent company with subsidiary; And so on.
It should include standard, method and the various accounting principles of all countries.
It can not hope that establish a set of international , ideal accounting principle.
Choi/Meek, 6/e
2
Keywords
Transnational corporations World Accounting International Comparative Accounting Foreign Subsidiaries Domestic accounting International accounting International Financial Accounting
International accounting should be the convergence of all countries. Accounting standards and conventions on world.
Choi/Meek, 6/e
6
Viewpoint 3:
Foreign Subsidiaries Accounting——
The major content of the course is international
accounting standards. It discusses the principles,
procedures and approaches applied in the world.
Choi/Meek, 6/e
5
Viewpoint 2: International Comparative Accounting
——pessimistic viewpoint
International accounting is a subject that research each country’s accounting.
practical viewpoint
International accounting is a course that research the accounting practice of parent company and subsidiary.
Foreign subsidiary should use the currency measurement unit of the country where they are to make account . Its financial statement will accord with that country’s regulation.
Chapter 1: Introduction
Choi/Meek, 6/e
1
Learning Objectives
How international accounting is distinct from other areas of accounting?
4
The Definition of International Accounting
Viewpoint 1:
World Accounting——optimistic viewpoint
International accounting is a global system that should be adopted by all countries. It ought to establish a set of generally accepted accounting standard. Transnational corporations according this standard to prepare their financial statement.
Measurement
Disclosure
Auditing
Choi/Meek, 6/e
3
Introduction
How is international accounting distinct from
other areas of accounting?
Choi/Meek, 6/e
international accounting as a field of study? What external and internal reporting issues arise when
business and investing transcend national borders?
Does international accounting have a history? Identify and explain the three broad areas into which
accounting can be divided. What factors are contributing to the importance of
Foreign subsidiary should compare the difference of the accounting principle, system and method between the homeland and other countries.
The major contents of international accounting includes how to translate the financial statement prepared use foreign currency unit into homeland currency unit; How to prepare the amalgamated accounting statement between parent company with subsidiary; And so on.
It should include standard, method and the various accounting principles of all countries.
It can not hope that establish a set of international , ideal accounting principle.
Choi/Meek, 6/e
2
Keywords
Transnational corporations World Accounting International Comparative Accounting Foreign Subsidiaries Domestic accounting International accounting International Financial Accounting
International accounting should be the convergence of all countries. Accounting standards and conventions on world.
Choi/Meek, 6/e
6
Viewpoint 3:
Foreign Subsidiaries Accounting——
The major content of the course is international
accounting standards. It discusses the principles,
procedures and approaches applied in the world.
Choi/Meek, 6/e
5
Viewpoint 2: International Comparative Accounting
——pessimistic viewpoint
International accounting is a subject that research each country’s accounting.
practical viewpoint
International accounting is a course that research the accounting practice of parent company and subsidiary.
Foreign subsidiary should use the currency measurement unit of the country where they are to make account . Its financial statement will accord with that country’s regulation.