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第一章节 高级财务会计总论
Choi/Meek, 6/e * Chapter Exhibits (contin) Choi/Meek, 6/e * Chapter Exhibits (contin) Choi/Meek, 6/e * Chapter Exhibits (contin) Choi/Meek, 6/e * Chapter Exhibits (contin) * * * * * * * * * * * * * * * * * * Choi/Meek, 6/e * International Accounting, 6/e Frederick D.S. Choi Gary K. Meek Tutor Name: 王宇峰 Tutor Telephone:EMAIL:wangyufeng1698@126.com Chapter 1: Introduction Choi/Meek, 6/e * Choi/Meek, 6/e * Learning Objectives Explain how international accounting is different from domestic accounting. 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 the implications of this difference for accounting. Identify several external and internal reporting issues that arise when business and investments transcend national borders. Explain what is meant by the term, global capital markets, and what this development means for capital market participants? Choi/Meek, 6/e * What is International Accounting? Domestic accounting: as a branch of economics, it provides information about a firm and its transactions to facilitate resource allocation decisions by users of that information. 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 * What Does International Accounting Diversity Entail? Measurement principles Financial disclosure (corporate transparency) Auditing practices Choi/Meek, 6/e * Measurement is the process of identifying, categorizing, and quantifying economic activities or transactions. Choi/Meek, 6/e * Disclosure is the process by which accounting measurements are communicated to their intended users. This area focuses on such issues an what is to be reported, when, by what means, and
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