国际商务中的会计ppt英文课件.pptVIP

International Business Environment Lecture 11: Accounting in international business Monday, May 18, 2015 Organizational chart of a typical company The responsibilities of CFO (or controller) Overview Review: accounting basics Accounting in international business Differences in financial statements How they differ Why they differ International convergence of accounting standards: IFRS Special issues: FX hedging, tax planning accounting frauds. Financial statement A typical financial statement is composed of: A balance sheet (资产负债表) * A statement of stockholders equity (所有者权益变动表) An income s