Chapter 1 Introduction
Learning objective
1.1 International Accounting Issues
1.1.1 Two examples
1.1.2 Additional requirements
1.1.3 International accounting language
1.2 The International Development of Double Entry System
1.3 The Development History of International Accounting
1.4 Definition of International Accounting
1.5 Content of International Accounting
1.5.1 Basic content
1.5.2 International accounting in recent years
1.6 The Growing Internationalization of Capital Markets
1.6.1 The growing internationalization of capital markets
1.6.2 The main international capital markets
1.6.3 Chinese publicly traded company worldwide
Terms of the Chapter
Discussion Questions
True or False
Multiple Choice
Case Analysis
Chapter 2 Development and Classification
Learning objective
2.1 Development
2.1.1 Factors influencing accounting development
2.1.2 Related factors
2.2 Classification
2.2.1 Deductive approach
2.2.2 Inductive approach
2.3 Conclusion
2.3.1 Stable classification of accounting systems
2.3.2 Accounting practice at the national level or transnational level
2.3.3 Many distinctions of accounting at the national level
2.3.4 Fair presentation vs.legal compliance accounting
Terms of the Chapter
Discussion Questions
True or False
Multiple Choice
Case Analysis
Chapter 3 Accounting in Developed Countries
Learning objective
3.1 Basic concepts
3.1.1 Accounting standards
3.1.2 Accounting standards and practices
3.1.3 Fair presentation and legal compliance accounting
3.2 France
3.2.1 Introduction
3.2.2 Accounting regulation and enforcement
3.2.3 Financial reporting
3.2.4 Accounting measurement
3.3 Germany
3.3.1 Introduction
3.3.2 Accounting regulation and enforcement
3.3.3 Financial reporting
3.3.4 Accounting measurement
3.4 Japan
3.4.1 Introduction
3.4.2 Accounting regulation and enforcement
3.4.3 Financial repoffing
3.4.4 Accounting measurement
3.5 The Netherlands
3.5.1 Introduction
3.5.2 Accounting regulation and enforcement
3.5.3 Financial reporting
3.5.4 Accounting measurement
3.6 The United Kingdom
3.6.1 Introduction
3.6.2 Accounting regulation and enforcement
3.6.3 Financial reporting
3.6.4 Accounting measurement
3.7 The United States
3.7.1 Introduction
3.7.2 Accounting regulation and enforcement
3.7.3 Financial reporting
3.7.4 Accounting measurement
3.8 Comparison of Accounting Measurement
Terms of the Chapter
Discussion Questions
True or False
Multiple Choice
Case Analysis
Required
Chapter 4 Accounting in Emerging Market Countries
Learning objective
4.1 Introduction
4.2 Czech Republic
4.2.1 Introduction
4.2.2 Accounting regulation and enforcement
4.2.3 Financial reporting
4.2.4 Accountingmeasurement
4.3 Taiwan Area
4.3.1 Introduction
4.3.2 Accounting regulation and enforcement
4.3.3 Financial reporting
4.3.4 Accounting measurement
4.4 Mexico
4.4.1 Introduction
4.4.2 Accounting regulation and enforcement
4.4.3 Financial reporting
4.4.4 Accounting measurement
4.5 China
4.5.1 Introduction
4.5.2 Accounting regulation and enforcement
4.5.3 Financial reporting
4.5.4 Accounting measurement
Terms of the Chapter
Discussion Questions
True or False
Multiple Choice
Case Analysis
Chapter5 Reporting and Disclosure
Learning objective
5.1 Accounting Measurement and Disclosure
5.2 Development and Disclosure
5.2.1 Voluntary disclosure
5.2.2 Mandatory disclosure
5.2.3 Voluntary vs.mandatory disclosure
5.2.4 U.S.SEC financial reporting debate
5.3 Reporting and Disclosure Practice
5.3.1 Forwardlooking information
5.3.2 Segment disclosures
5.3.3 Cash flow information
5.3.4 Social responsibility disclosure
5.3.5 Special disclosures for non—domestic financial statement users
5.3.6 Corporate governance disclosure
Terms of the Chapter
Discussion Questions
True or False
Multiple Choice
Case Analysis
Chapter 6 International Accounting Harmonization or Convergence
Learning objective
6.1 A survey of International Harmonization
6.1.1 Harmonization
6.1.2 Criticism and evaluation of international harmonization
6.2 International Accounting Standards Board
6.2.1 Before IASB and IASC's work
6.2.2 IASB's work
6.2.3 IASB's harmonization or convergence effort
6.3 International Federation of Accountants （IFAC）
6.4 International Organization of Securities Commissions（IOSCO）
6.5 European Union （EU）
6.5.1 EU directive
6.5.2 EU's standard—setting procedures
Terms of the Chapter
True or False
Multiple Choice
Case Analysis
Chapter 7 Foreign Currency Translation
Learning objective
7.1 Translation and Its Reasons
7.2 Translation of Transactions vs.Translation of Financial Statement
7.3 Selecting Foreign Currency Rate
7.4 Translation Methods
7.4.1 Current—noncurrent method
7.4.2 Monetary—nonmonetary method
7.4.3 Temporal method
7.4.4 Current rate method
7.4.5 Compare and contrast the features of four methods
7.5 Translation Gain or Loss
7.6 Translation Accounting Development and U.S.A Standards No.52
7.6.1 International accounting standards
7.6.2 Translation accounting development and U.S.A Standard No.52
7.6.3 Relationship between foreign currency translation and inflation
Terms of the Chapter
Discussion Questions
True or False
Multiple Choice
Case Analysis
……
Chapter 8 Changing Prices Accounting
Chapter 9 International Financial Statement Analysis
Chapter 10 The Governance of Multinational Enterprises
Chapter 11 International auditing
Chapter 12 International Management Accounting
Chapter 13 International Taxation and Transfer price
Reference
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