International Accounting

Author: Liu Huahai
Publisher:
Publish Date: 2004-04-01
Features: During the writing process, the author strives to combine theory with practice, highlighting the introduction of typical national accounting regulatory systems and comparing the differences between sovereign internal space and major accounting practices. This provides helpful support for accounting work and related personnel in international economic exchanges. It focuses on introducing basic theories and new developments, laying a solid foundation for learning and researching international accounting. It can serve as a teaching material for accounting majors and related disciplines in financial and economic institutions, as well as a reference book for those engaged in foreign-related economic, accounting, and auditing practices. Based on the preliminary formed international accounting structure system, the book emphasizes the introduction of fundamental and practical topics in the field of international accounting, including: the causes of accounting differences among countries and the environment that drives the development of national accounting, the main classifications of international accounting models, international accounting and auditing cooperation, as well as foreign currency translation, inflation, and the perspectives and methods of consolidated financial statement accounting.