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页数:18页
时间:2018-11-26
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1、Chapter1:WhatisInternationalAccounting?Domesticaccounting:aninformationspecialtyprovidinginformationaboutafirmtousersofthatinformationasabasisforeconomicdecisions.Internationalaccounting(defined):sameasaboveexceptthatthefirmbeingreportedonisamultinationalcompanywithoperat
2、ionsandtransactionsthatcrossnationalboundariesoranentitywithreportingobligationstonon-domesticreaders.WhatDoesInternationalAccountingDiversityEntail?MeasurementprinciplesFinancialdisclosure(corporatetransparency)AuditingpracticesContributingFactorslAccounting’sinternation
3、alheritageDouble-entryoriginatesintheItaliancitystates.BookkeepingspreadstoGermanyandassiststhespreadofcapitalism.Dutchenhanceincomemeasurement.Frenchuseaccountingforgovernmentalplanningandcontrol.DoubleentryassiststheBritishinmanagingandcontrollingcommercialinterestsinth
4、ecolonies.AccountingplaysamajorroleintheU.S.industrialrevolution.lParadoxofinternationalaccountingInmanycountries,accountingremainsanationalisticaffair.Accountingservespeopleandinstitutionswhosedecisionsareinternationalinscope.Accountingdiversitycreatesademandforharmoniza
5、tion.lGrowthandspreadofmultinationaloperationslReportingissueswhenbusinesstranscendsnationalboundariesConsolidationofforeignaccountsAccountingforforeigncurrencyfluctuationsAccountingforchangingpricesInternationalplanningandcontrolPerformanceevaluationofforeignoperationsFi
6、nancialriskmanagementInternationaltaxationandtransferpricinglFinancialinnovationIdentifyingpotentialmarketrisksQuantifyingtrade-offsassociatedwithalternativeriskreductionstrategiesMeasuringriskexposuresAccountingforspecifichedgeproductsEvaluatingtheeffectivenessofhedgingp
7、rogramslGlobalcompetitionCompetitivebenchmarkingnecessitatesinternationalcomparisons.lCross-bordermergersandacquisitionsCorporatevaluationisafunctionofaccountingmeasurementsthatvaryfromcountrytocountry.lInternationalizationofcapitalmarketsRaisingexternalfinanceabroadmeans
8、thatfinancialreportsmustincreasinglytravelinternationally.lReportingissuesassociatedwithinternat
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