國際會計學第六版cha(1)-wenkub.com
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【正文】 Choi/Meek, 6/e 1 International Accounting, 6/e Frederick . Choi Gary K. Meek Chapter 2: Development and Classification Choi/Meek, 6/e 2 Learning Objectives ? Identify and understand the importance of the eight factors that have a significant influence on accounting development. ? Understand the four approaches to accounting development found in marketoriented Western economies and identify countries in which each approach is prevalent. Choi/Meek, 6/e 3 ? Have a basic working knowledge of accounting classifications and how they pare with one another. ? Explain the difference between the “fair presentation” and “l(fā)egal pliance” orientations of accounting and identify nations in which each is prevalent. ? Explain why distinctions of accounting at the national level are being blurred. Choi/Meek, 6/e 4 Why Study Development and Classification? ? Development ? Helps understand a nation’s accounting. ? Explains the differences and similarities in accounting around the world. Choi/Meek, 6/e 5 ? Classification ? Helps understand why and how national accounting systems differ. ? Helps analyze whether these systems are converging or diverging. ? Are a way of viewing the world. ? Reveals what group members have in mon, and ? What distinguishes groups from each other Choi/Meek
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