工商管理经典教材·会计与财务系列·国际会计学（第6版）（英文版）

与第5版相比，《国际会计学》（第6版）最突出的修订表现在：对公司治理内容和相关立法的拓展．对比较国际会计内容的充实（更加强调对欧、亚、拉美地区有代表性的国家的会计实务体系的评述）．对国际会计趋同和主要国际组织的重大努力的讨论，以及对评述发达国家和新兴市场经济国家的报告和披露实务的同等重视。配套教辅与网上资源

《国际会计学》（第6版）被公认为国际会计领域最权威的教科书之一。我国资深会计学家．厦门大学常勋教授不仅对《国际会计学》（第6版）盛赞有加，还多次撰文大力推介。《国际会计学》题材丰富、资料翔实．尤其关注国际会计比较与协调以及国际管理会计和税务筹划等方面的内容。此外，领衔作者所具有的东方式的思维风格．也使得《国际会计学》（第6版）较其他同类书而言，更适合中国读者的口味。原版书教辅包括英文PFIT、习题解答等。老师可到中国人民大学出版社工商管理出版分社的网站注册．经中国人民大学出版社确认后免费下载。
网上还为广大读者提供了被删除的原版书中各章所附的参考文献、思考题、练习和案例等．有兴趣的读者可上网直接下载。

CHAPTER 1Introduction 1
Historical Perspective 1
Contemporary Perspective 2
Growth and Spread of Multinational Operations 4
Financial Innovation 9
Global Competition 10
Cross-Border Mergers and Acquisitions 11
Internationalization of Capital Markets 12
Americas 13
Western Europe 14
Asia 15
Cross-Border Equity Listing and Issuance 15
Where Are We? 16
Learning Objectives 17
Appendix 1-1 Changes in Financial Sector Policy in 34 Nations, 1973-1996 21
Appendix 1-2 Stock Exchange Web Sites 24
Appendix 1-3 Financial Statements and Selected Notes from the Annual
Report of INFOSYS26

CHAPTER 2Development and Classification27
Development 27
Classification 33
Four Approaches to Accounting Development 33
Legal Systems: Common Law vs. Code Law Accounting 34
Practice Systems: Fair Presentation vs. Legal Compliance Accounting 35

CHAPTER 3Comparative Accounting: Europe37
Some Observations about Accounting Standards and Practice 38
IFRS in the European Union 39
Five National Financial Accounting Systems 41
France 4I
Germany 46
Czech Republic 51
The Netherlands 54
United Kingdom 58

CHAPTER 4Comparative Accounting:The Americas and Asia64
Five National Financial Accounting Systems 65
United States 65
Mexico 70
Japan 74
China 78
India 83

CHAPTER 5Reporting and Disclosure88
Development of Disclosure 88
Voluntary Disclosure 89
Regulatory Disclosure Requirements 90
The US. SEC Financial Reporting Debate 91
Reporting and Disclosure Practices 92
Disclosures of Forward-Looking Information 93
Segment Disclosures 94
Social Responsibility Reporting 96
Special Disclosures" for Nondomestic Financial Statement Users and Accounting
Principles Used 111
Corporate Governance Disclosures 111
Internet Business Reporting and Disclosure 120
Annual Report Disclosures in Emerging-Market Countries 121
Implications for Financial Statement Users and Managers 122

CHAPTER 6Foreign Currency Translation124
Results of Operations 124
Reasons for Translation 127
Background and Terminology 127
The Problem 130
Financial Statement Effects of Alternative Translation Rates 130
Foreign Currency Transactions 132
Single- Transaction Perspective 134
Two- Transaction Perspective 134
Foreign Currency Translation 135
Multiple-Rate Methods 136
Financial Statement Effects 138
Which Is Best? 140
Appropriate Current Rate 142
Translation Gains and Losses 142
Where Are We? 144
Translation Accounting Development 144
Pre-1965 144
1965-1975 144
1975-1981 145
1981-Present 145
Features of Standard No. 52/International Accounting Standard 21 145
Translation When Local Currency Is the Functional Currency 146
Translation When the Parent Currency Is the Functional Currency 146
Translation When Foreign Currency Is the Functional Currency 146
Measurement Issues 148
Reporting Perspective 148
What Happened to Historical Cost? 149
Concept of lncome 149
Managed Earnings 149
Foreign Currency Translation and Inflation 150
Foreign Currency Translation Elsewhere 151
Appendix 6-1 Translation and Remeasurement Under FAS No. 52 151

CHAPTER 7Financial Reporting and Changing Prices157
Changing Prices Defined 159
Why Are Financial Statements Potentially Misleading During Periods of
Changing Prices? 162
Types of Inflation Adjustments 163
General Price-Level Adjustments 163
Price Indexes 163
Current-Cost Adjustments 167
General Price-Level Adjusted Current Costs 168
National Perspectives On Inflation Accounting 170
United States 170
United Kingdom 171
Brazil 173
International Accounting Standards Board 176
Inflation Issues 177
Inflation Gains and Losses 177
Holding Gains and Losses 178
Foreign Inflation 178
Avoiding the Double-Dip 179
Appendix 7-1 Accounting for Foreign Inflation: A Case Analysis 181

CHAPTER 8Global Accounting and Auditing Standards184
A Survey of International Convergence 184
Advantages of International Convergence 184
Criticisms of lnternational Standards 186
Reconciliation and Mutual Recognition 187
Evaluation 187
Some Significant Events in the History of International Accounting Standard
Setting188
Overview of Major International Organizations Promoting Accounting
Convergence 189
International Accounting Standards Board 192
IASCs Core Standards and the IOSCO Agreement 193
The New IASB Structure 194
Recognition and Support for the IASB 196
U.S. Securities and Exchange Commission Response to IFRS 196
European Union (EU) 197
Fourth, Seventh, and Eighth Directives 197
Have EU Harmonization Efforts Been Successful? 198
The EUs New Approach and the Integration of European Financial Markets 199
International Organization of Securities Commissions (IOSCO) 200
International Federation of Accountants (IFAC) 203
United Nations Intergovernmental Working Group of Experts on International
Standards of Accounting and Reporting (ISAR) 205
Organization For Economic Cooperation and Development (OECD) 206
Conclusion 206

CHAPTER 9International Financial Statement Analysis207
Introduction207
Challenges And Opportunities In Cross-Border Analysis 207
Business Analysis Framework 208
International Business Strategy Analysis 209
Information Availability 209
Recommendations for Analysis 210
Accounting Analysis211
Suggestions for the Analyst 213
International Financial Analysis 213
Ratio Analysis 213
Cash Flow Analysis 216
Coping Mechanisms 216
International Prospective Analysis 217
Further Issues 219
Information A ccess 219
Timeliness of Information 222
Foreign Currency Considerations 223
Differences in Statement Format 226
Language and Terminology Barriers 226
Financial Statement Analysis and Auditing227
The Attest Function 227
The Audit Report228
Auditing and Credibility230
Coping Mechanisms 232
Internal Auditing233

The Netherlands Authority for the Financial Markets (AMF) supervises the oper- ations of the securities markets. Although it falls under the Ministry of Finance, the AMF is an autonomous administrative authority. Among the responsibilities given it in 2006 is the oversight of annual reporting and auditing of listed companies. Its Financial Reporting Supervision Division examines financial statements filed with the AMF to ensure that they comply with applicable standards and the law. Its Audit Firm Oversight Division ensures that applicable audit standards are followed. The 2006 Supervision of Auditors Organizations Act also provides for AMF oversight of the audit profession.
The Enterprise Chamber, a specialist court connected with the High Court of Amsterdam, is a unique feature of the Dutch system of enforcing compliance with accounting requirements. Any interested party may complain to this chamber if it believes that a companys financial statements do not conform to applicable law. Shareholders, employees, trade unions, and even the public prosecutor (but not inde- pendent auditors) may bring proceedings to the chamber. The chamber is composed of three judges and two expert accountants, and there is no jury. Chamber decisions may lead to modifications of financial statements or vario/~~s penalties. Even though the rulings apply only to defendant companies, they sometimes state general rules that may influence the reporting practices of other companies.
Auditing is a self-regulated profession in the Netherlands. Its governing body is the Netherlands Institute of Registeraccountants (NIvRA), which has approximately 14,000 members.33 It is autonomous in setting auditing standards, and its strong professional code of conduct has statutory status.
Until 1993, only members of NIvRA could certify financial statements, but changes were made that year to incorporate the EU Eighth Directive. In the Netherlands there are two kinds of auditors: registeraccountants (Ras, or chartered accountants) and administrative accountants (Aas).34 The 1993 changes allowed Aas to also certify financial statements if they undergo additional training. Over time, educational and training qualifications for Ras and Aas will be standardized, and the code of conduct will be the same in relation to audit work, the auditors responsibilities, and independence. One set of disciplinary rules will apply. However, NIvRA is likely to continue to dominate auditing and accounting in the Netherlands.
NIvRA is involved in everything that is accounting related in the Netherlands. It participates in the Dutch Accounting Standards Board and in commissions charged with revising the accounting statutes of the civil code. NIvRA members serve on the Enterprise Chamber, as accounting faculty at leading Dutch universities, on the IASB, and on committees of the EU, the OECD, the UN, and the International Federation of Accountants.~

随着我国加入WTO，越来越多的国内企业参与到国际竞争中来，用国际上通用的语言思考、工作、交流的能力也越来越受到重视。这样一种能力也成为我国各类人才参与竞争的一种有效工具。国家教育机构、各类院校以及一些主要的教材出版单位一直在思考，如何顺应这一发展潮流，推动各层次人员通过学习来获取这种能力。双语教学就是这种背景下的一种尝试。
双语教学在我国主要指汉语和国际通用的英语教学。事实上，双语教学在我国教育界已经不是一个陌生的词汇了，以双语教学为主的科研课题也已列入国家“十五”规划的重点课题。但从另一方面来看，