International Accounting

Author: Chang Xun
Publisher:
Publish Date: 2003-10-01
Features: The three major challenges in international accounting ("the three major challenges in financial accounting"), namely consolidated financial statements, foreign currency translation, and accounting for changes in price levels, are all included in Advanced Financial Accounting. The main content of this book focuses on the comparison of accounting practice systems (accounting models) of major countries (selected), as well as discussions on international financial reporting, and the dynamic coordination between accounting practice and financial reporting. "International Management Accounting" and "International Auditing" are both discussed in dedicated chapters in Management Accounting and Auditing. Therefore, the content covered in this book is primarily international financial accounting. For the currently hot topic "financial instruments accounting," a dedicated chapter is also included, which is arranged in accordance with the planning scheme of this series of textbooks. The book also provides a dedicated discussion on "international taxation and transfer pricing."