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《國際會計學》(第6版)被公認為國際會計領域最權威的教科書之一。我國資深會計學家．廈門大學常勛教授不僅對《國際會計學》(第6版)盛贊有加，還多次撰文大力推介。《國際會計學》題材豐富、資料翔實．尤其關注國際會計比較與協調以及國際管理會計和稅務籌劃等方面的內容。此外，領銜作者所具有的東方式的思維風格．也使得《國際會計學》(第6版)較其他同類書而言，更適合中國讀者的口味。原版書教輔包括英文PFIT、習題解答等。老師可到中國人民大學出版社工商管理出版分社的網站(www．rdjg．com．cn)注冊．經中國人民大學出版社確認后免費下載。
網上還為廣大讀者提供了被刪除的原版書中各章所附的參考文獻、思考題、練習和案例等．有興趣的讀者可上網直接下載。
網上還為廣大讀者提供了被刪除的原版書中各章所附的參考文獻、思考題、練習和案例等．有興趣的讀者可上網直接下載。
目次
CHAPTER 1Introduction 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 INFOSYS26
CHAPTER 2Development and Classification27
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 3Comparative Accounting: Europe37
Some Observations about Accounting Standards and Practice 38
IFRS in the European Union 39
Five National Financial Accounting Systems 41
France 4I
Germany 46
Czech Republic 51
The Netherlands 54
United Kingdom 58
CHAPTER 4Comparative Accounting:The Americas and Asia64
Five National Financial Accounting Systems 65
United States 65
Mexico 70
Japan 74
China 78
India 83
CHAPTER 5Reporting and Disclosure88
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
Internet Business Reporting and Disclosure 120
Annual Report Disclosures in Emerging-Market Countries 121
Implications for Financial Statement Users and Managers 122
CHAPTER 6Foreign Currency Translation124
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 7Financial Reporting and Changing Prices157
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 Perspectives On Inflation Accounting 170
United States 170
United Kingdom 171
Brazil 173
International Accounting Standards Board 176
Inflation Issues 177
Inflation Gains and Losses 177
Holding Gains and Losses 178
Foreign Inflation 178
Avoiding the Double-Dip 179
Appendix 7-1 Accounting for Foreign Inflation: A Case Analysis 181
CHAPTER 8Global Accounting and Auditing Standards184
A Survey of International Convergence 184
Advantages of International Convergence 184
Criticisms of lnternational Standards 186
Reconciliation and Mutual Recognition 187
Evaluation 187
Some Significant Events in the History of International Accounting Standard
Setting188
Overview of Major International Organizations Promoting Accounting
Convergence 189
International Accounting Standards Board 192
IASC's Core Standards and the IOSCO Agreement 193
The New IASB Structure 194
Recognition and Support for the IASB 196
U.S. Securities and Exchange Commission Response to IFRS 196
European Union (EU) 197
Fourth, Seventh, and Eighth Directives 197
Have EU Harmonization Efforts Been Successful? 198
The EU's New Approach and the Integration of European Financial Markets 199
International Organization of Securities Commissions (IOSCO) 200
International Federation of Accountants (IFAC) 203
United Nations Intergovernmental Working Group of Experts on International
Standards of Accounting and Reporting (ISAR) 205
Organization For Economic Cooperation and Development (OECD) 206
Conclusion 206
CHAPTER 9International Financial Statement Analysis207
Introduction207
Challenges And Opportunities In Cross-Border Analysis 207
Business Analysis Framework 208
International Business Strategy Analysis 209
Information Availability 209
Recommendations for Analysis 210
Accounting Analysis211
Suggestions for the Analyst 213
International Financial Analysis 213
Ratio Analysis 213
Cash Flow Analysis 216
Coping Mechanisms 216
International Prospective Analysis 217
Further Issues 219
Information A ccess 219
Timeliness of Information 222
Foreign Currency Considerations 223
Differences in Statement Format 226
Language and Terminology Barriers 226
Financial Statement Analysis and Auditing227
The Attest Function 227
The Audit Report228
Auditing and Credibility230
Coping Mechanisms 232
Internal Auditing233
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 INFOSYS26
CHAPTER 2Development and Classification27
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 3Comparative Accounting: Europe37
Some Observations about Accounting Standards and Practice 38
IFRS in the European Union 39
Five National Financial Accounting Systems 41
France 4I
Germany 46
Czech Republic 51
The Netherlands 54
United Kingdom 58
CHAPTER 4Comparative Accounting:The Americas and Asia64
Five National Financial Accounting Systems 65
United States 65
Mexico 70
Japan 74
China 78
India 83
CHAPTER 5Reporting and Disclosure88
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
Internet Business Reporting and Disclosure 120
Annual Report Disclosures in Emerging-Market Countries 121
Implications for Financial Statement Users and Managers 122
CHAPTER 6Foreign Currency Translation124
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 7Financial Reporting and Changing Prices157
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 Perspectives On Inflation Accounting 170
United States 170
United Kingdom 171
Brazil 173
International Accounting Standards Board 176
Inflation Issues 177
Inflation Gains and Losses 177
Holding Gains and Losses 178
Foreign Inflation 178
Avoiding the Double-Dip 179
Appendix 7-1 Accounting for Foreign Inflation: A Case Analysis 181
CHAPTER 8Global Accounting and Auditing Standards184
A Survey of International Convergence 184
Advantages of International Convergence 184
Criticisms of lnternational Standards 186
Reconciliation and Mutual Recognition 187
Evaluation 187
Some Significant Events in the History of International Accounting Standard
Setting188
Overview of Major International Organizations Promoting Accounting
Convergence 189
International Accounting Standards Board 192
IASC's Core Standards and the IOSCO Agreement 193
The New IASB Structure 194
Recognition and Support for the IASB 196
U.S. Securities and Exchange Commission Response to IFRS 196
European Union (EU) 197
Fourth, Seventh, and Eighth Directives 197
Have EU Harmonization Efforts Been Successful? 198
The EU's New Approach and the Integration of European Financial Markets 199
International Organization of Securities Commissions (IOSCO) 200
International Federation of Accountants (IFAC) 203
United Nations Intergovernmental Working Group of Experts on International
Standards of Accounting and Reporting (ISAR) 205
Organization For Economic Cooperation and Development (OECD) 206
Conclusion 206
CHAPTER 9International Financial Statement Analysis207
Introduction207
Challenges And Opportunities In Cross-Border Analysis 207
Business Analysis Framework 208
International Business Strategy Analysis 209
Information Availability 209
Recommendations for Analysis 210
Accounting Analysis211
Suggestions for the Analyst 213
International Financial Analysis 213
Ratio Analysis 213
Cash Flow Analysis 216
Coping Mechanisms 216
International Prospective Analysis 217
Further Issues 219
Information A ccess 219
Timeliness of Information 222
Foreign Currency Considerations 223
Differences in Statement Format 226
Language and Terminology Barriers 226
Financial Statement Analysis and Auditing227
The Attest Function 227
The Audit Report228
Auditing and Credibility230
Coping Mechanisms 232
Internal Auditing233
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