International Accounting - (Second Edition)

Author: Xu Jingzhang
Publisher:
Publish Date: 2004-05-01
Features: This book is based on the three main fields of international accounting research today, namely international comparative accounting, international financial accounting, and international management accounting. It emphasizes both a systematic introduction to the theories and methods of these fields and 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 theory and practice 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, price-level accounting, consolidated financial statements, and international financial reporting. Since these four branches are essentially extensions and expansions of traditional financial accounting into the field of international accounting, the discussion particularly emphasizes the integration of fundamental principles, basic methods, and international accounting practices. In the section on international management accounting, the book primarily addresses five topics: international transfer pricing, international tax planning, foreign exchange risk management, the use of financial instruments, and operational performance evaluation. This part of the discussion consistently adheres to the central idea of combining accounting management with international accounting, thereby significantly enriching the content of international accounting.