[經(jīng)濟學(xué)]國際會計學(xué)第六版chapter-文庫吧
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【正文】 armonization. Choi/Meek, 6/e 10 Contributing Factors (contin) （意 大利語，連續(xù)的，拉丁語讓他繼續(xù)） ? Growth and spread of multinational operations Choi/Meek, 6/e 11 Choi/Meek, 6/e 12 Contributing Factors (contin) ? Reporting issues when business transcends national boundaries ? Consolidation of foreign accounts ? Accounting for foreign currency fluctuations ? Accounting for changing prices ? International planning and control ? Performance evaluation of foreign operations ? Financial risk management ? International taxation and transfer pricing Choi/Meek, 6/e 13 ?Financial innovation ? Identifying potential market risks ? Quantifying tradeoffs associated with alternative risk reduction strategies ? Measuring risk exposures ? Accounting for specific hedge products ? Evaluating the effectiveness of hedging programs Choi/Meek, 6/e 14 Contributing Factors (contin) ? Global petition ? Competitive benchmarking necessitates international parisons. Choi/Meek, 6/e 15 Choi/Meek, 6/e 16 Contributing Factors (contin) ? Crossborder mergers and acquisitions ? Corporate valuation is a function of accounting measurements that vary from country to country. ? ., the e in p/e valuation multiples. ? Internationalization of capital markets ? Raising external finance abroad means that financial reports must increasingly travel internationally. Choi/Meek, 6/e 17 Choi/Meek, 6/e 18 Contributing Factors (contin) ? Reporting issues associated with internationalization of capital markets ? How to analyze and interpret foreign accounts? ? How to report to foreign readers? ? How to harmonize reporting standards internationally? Choi/Meek, 6/e 19 Other Chapter Exhibits Choi/Meek, 6/e 20 Chapter Exhibits (contin) Choi/Meek, 6/e 21 Chapter Exhibits (contin) Choi/Meek, 6/e 22 Chapter Exhibits (contin) Choi/Meek, 6/e 23 Chapter Exhibits (contin) Choi/Meek, 6/e 24 DISCUSSION QUESTIONS ? P26/1 ? In the domestic case, accounting is an information service that provides financial information about a domestic entity to domestic users of that information. International accounting is distinctive in that the entity being reported on is either a multinational pany with operations and transactions that transcend national boundaries or involves an entity with reporting obligations to readers who are located outside the reporting ent
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