International Accounting

Author: Xu Jingzhang / Du Shengli / Chen Ke (editors)
Publisher:
Publish Date: 2004-05-01
Features: This book is based on the three main fields of international accounting research today: international comparative accounting, international financial accounting, and international management accounting. It not only emphasizes a systematic introduction to the theories and methods of these fields but also strives for innovation and breakthroughs in each area. In the section on international comparative accounting, the book systematically elaborates on the basic characteristics and new developments in accounting theories and practices of major countries today, as well as provides an in-depth analysis and outlook on the classification of accounting models and international accounting harmonization. In the section on international financial accounting, the book focuses on four branches of financial accounting: foreign currency accounting, inflation accounting, consolidated financial statements, and international financial reporting. Since these four branches are essentially extensions and developments of traditional financial accounting in the field of international accounting, the book pays particular attention to the integration of fundamental principles, basic methods, and international accounting practices during the discussion. In the section on international management accounting, the book primarily discusses five topics: international transfer pricing, international tax planning, foreign exchange risk management, financial instrument application, and operational performance evaluation. This section consistently adheres to the central idea of combining accounting management with international accounting, thereby significantly enriching the content of international accounting.