chapter01_Introduction创新.ppt

International Accounting 国际会计学 任明川 (改编), 弗雷德里克·D·S·乔伊 (Frederick D.S.Choi) (作者), 加里·K·米克 (Gary K.Meek) (作者) 任明川 复旦大学会计系副教授 研究方向：英美会计、会计职业、公司报告 教育背景： 1998.12, 博士, 会计与金融学, 英国赫尔大学 1988.08, 硕士, 会计学, 厦门大学 1982.08, 学士, 会计学, 安徽财经学院 常勋 以会计，而非法律、社会经济或跨国经营的视角看问题 站在财务信息使用者而非财务报告编制者的立场展开论述 李H.拉德鲍(Radebaugh L.H.) (作者), 西德尼J.格雷(Sidney.J.Gray) (作者), 欧文L.布莱克 (Ervin.LBlack) (作者) 出版社: 机械工业出版社; International Accounting, 6/e Frederick D.S. Choi Gary K. Meek Learning Objectives Explain how international accounting is distinct from domestic accounting. What does international accounting diversity entail? / Define the term accounting diversity. Identify the factors that are contributing to the internationalization of accounting. Understand how foreign direct-investment activities differ from international trade and what are the implications of this difference for accounting. Learning Objectives Appreciate, in general terms, the historical development of international accounting. Understand why the study of international accounting is so important. Identify several external and internal reporting issues that arise when business and investing transcend national borders. Explain what is meant by the term, global capital markets, and what its development means for capital market participants. What is International Accounting? Domestic accounting: In the domestic case, accounting is an information service that provides financial information about a domestic entity to domestic users of that information. International accounting (defined): International accounting is distinctive in that the entity being reported on is either a multinational company with operations and transactions that transcend national boundaries or involves an entity with reporting obligations to readers who are located outside the reporting entity’s country of domicile. Accounting entails several broad processes: Measurement Disclosure Auditing What Does International Accounting Diversity Entail? Measurement princi