国际会计学第六(5)

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1、InternationalAccounting,6/eFrederickD.S.ChoiGaryK.MeekChapter1:IntroductionChoi/Meek,6/e1LearningObjectivesHowisinternationalaccountingdistinctfromdomesticaccounting?Whatdoesinternationalaccountingdiversityentail?Doesinternationalaccountinghaveahistory?What

2、factorsarecontributingtotheimportanceofinternationalaccountingasafieldofstudy?Choi/Meek,6/e2Whatexternalandinternalreportingissuesarisewhenbusinessandinvestingtranscendnationalborders?Whatismeantbytheterm,globalcapitalmarkets,andwhatdoesdevelopmentmeanforca

3、pitalmarketparticipants?Choi/Meek,6/e3WhatisInternationalAccounting?Domesticaccounting:aninformationspecialtyprovidinginformationaboutafirmtousersofthatinformationasabasisforeconomicdecisions.Choi/Meek,6/e4Internationalaccounting(defined):sameasaboveexceptt

4、hatthefirmbeingreportedonisamultinationalcompanywithoperationsandtransactionsthatcrossnationalboundariesoranentitywithreportingobligationstonon-domesticreaders.Choi/Meek,6/e5WhatDoesInternationalAccountingDiversityEntail?MeasurementprinciplesFinancialdisclo

5、sure(corporatetransparency)AuditingpracticesChoi/Meek,6/e6ContributingFactorsAccounting’sinternationalheritageDouble-entryoriginatesintheItaliancitystates.BookkeepingspreadstoGermanyandassiststhespreadofcapitalism.Dutchenhanceincomemeasurement.Choi/Meek,6/e

6、7Frenchuseaccountingforgovernmentalplanningandcontrol.DoubleentryassiststheBritishinmanagingandcontrollingcommercialinterestsinthecolonies.AccountingplaysamajorroleintheU.S.industrialrevolution.Choi/Meek,6/e8ContributingFactors(contin)Paradoxofinternational

7、accountingInmanycountries,accountingremainsanationalisticaffair.Accountingservespeopleandinstitutionswhosedecisionsareinternationalinscope.Accountingdiversitycreatesademandforharmonization.Choi/Meek,6/e9ContributingFactors(contin)Growthandspreadofmultinatio

8、naloperationsChoi/Meek,6/e10Choi/Meek,6/e11ContributingFactors(contin)ReportingissueswhenbusinesstranscendsnationalboundariesConsolidationofforeignaccountsAccountingforforeigncurrencyfluctuationsAccoun