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1、Choi/Meek,6/e1InternationalAccounting,6/eFrederickD.S.ChoiGaryK.MeekTutorName:王宇峰TutorTelephone:13548746036EMAIL:wangyufeng1698@126.comChapter1:IntroductionChoi/Meek,6/e2Choi/Meek,6/e3LearningObjectivesExplainhowinternationalaccountingisdifferentfromdomesticaccoun
2、ting.Definethetermaccountingdiversity.Identifythefactorsthatarecontributingtotheinternationalizationofaccounting.Understandhowforeigndirect-investmentactivitiesdifferfrominternationaltradeandtheimplicationsofthisdifferenceforaccounting.Identifyseveralexternalandin
3、ternalreportingissuesthatarisewhenbusinessandinvestmentstranscendnationalborders.Explainwhatismeantbytheterm,globalcapitalmarkets,andwhatthisdevelopmentmeansforcapitalmarketparticipants?Choi/Meek,6/e4WhatisInternationalAccounting?Domesticaccounting:asabranchofecon
4、omics,itprovidesinformationaboutafirmanditstransactionstofacilitateresourceallocationdecisionsbyusersofthatinformation.Internationalaccounting(defined):sameasaboveexceptthatthefirmbeingreportedonisamultinationalcompanywithoperationsandtransactionsthatcrossnational
5、boundariesoranentitywithreportingobligationstonon-domesticreaders.Choi/Meek,6/e5WhatDoesInternationalAccountingDiversityEntail?MeasurementprinciplesFinancialdisclosure(corporatetransparency)AuditingpracticesChoi/Meek,6/e6Measurementistheprocessofidentifying,catego
6、rizing,andquantifyingeconomicactivitiesortransactions.Choi/Meek,6/e7Disclosureistheprocessbywhichaccountingmeasurementsarecommunicatedtotheirintendedusers.Thisareafocusesonsuchissuesanwhatistobereported,when,bywhatmeans,andtowhom.Choi/Meek,6/e8Auditingistheprocess
7、bywhichspecializedaccountingprofessionals(auditors)attesttothereliabilityofthemeasurementandcommunicationprocess.Choi/Meek,6/e9ContributingFactorsAccounting’sinternationalheritageDouble-entryoriginatesintheItaliancitystates.BookkeepingspreadstoGermanyandassiststhe
8、spreadofcapitalism.Dutchenhanceincomemeasurement.Frenchuseaccountingforgovernmentalplanningandcontrol.DoubleentryassiststheBritishinmanagingandcontrolli
