International Accounting(4版)

　　This book contains several important distinguishing features:

　　•Numerous excerpts from recent annual reports to demonstrate differences in financial reporting practices across countries and to demonstrate financial reporting issues especially relevant for multinational corporations.

　　• Incorporation of research findings into the discussion on many issues.

　　•Extensive end-of-chapter assignments that help students develop their analytical,communication, and research skills.

　　•Detailed discussion on the most recent developments in the area of international harmonization/convergence of financial reporting standards.

　　•Two chapters on International Financial Reporting Standards that provide detailed coverage of a wide range of standards and topics. One chapter focuses on the financial reporting of assets, and the second chapter focuses on liabilities,financial instruments, and revenue recognition. (IFRS related to topics such as business combinations, foreign currency, and segment reporting are covered in other chapters.) The IFRS chapters also include numerical examples demonstrating major differences between IFRS and U.S. GAAP and their implications for financial statements.

　　•Separate chapters for foreign currency transactions and hedging foreign exchange risk and translation of foreign currency financial statements. The first of these chapters includes detailed examples demonstrating the accounting for foreign currency derivatives used to hedge a variety of types of foreign currency exposure.

　　• Separate chapters for international taxation and international transfer pricing,with detailed examples based on provisions in U.S. tax law.

　　•A chapter devoted to a discussion of the strategic accounting issues facing multinational corporations, with a focus on the role accounting plays in strategy formulation and implementation.

　　•Use of a corporate governance framework to cover external and internal auditing issues in an international context, with substantial coverage of the SarbanesOxley Act of 2002.

　　•A chapter on corporate social responsibility reporting, which is becoming increasingly more common among global enterprises.

作者簡介

Timothy S. Doupnik

　　現職：University of South Carolina

Hector B. Perera

　　現職：Macquarie University