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內容簡介: 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.

博客來? 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.
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?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.

博客來書店博客來網路書店? 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.

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  作者： Timothy S. Doupnik, Hector B. Perera    新功能介紹
• 出版社：華泰文化    新功能介紹
• 出版日期：2016/01/13
• 語言：英文

International Accounting(4版)好物狂銷

內容來自YAHOO新聞

兩岸兩會11次高層會談 18日說明會

（中央社記者張淑伶台北17日電）行政院大陸委員會表示，明天上午10時將舉行「兩岸兩會第11次高層會談」背景說明會。

陸委會主委夏立言日前說，這次的高層會談應會在8月底舉行，可望簽署兩項協議。

陸委會副主任委員林祖嘉、財政部次長張璠、交通部次長吳盟分將共同主持明天的說明會。

陸委會主委夏立言15日在美東訪問時表示，兩岸兩會（海峽交流基金會和大陸的海峽兩岸關係協會）第11次高層會談應會在8月底召開，屆時將簽署2項協議；至於「夏張二會」（夏立言與大陸國台辦主任張志軍）也會在會談結束後在大陸舉行。

在本次高層會談可能簽署的協議方面，海基會副董事長周繼祥12日曾表示，「兩岸避免雙重課稅及加強稅務合作協議」和「兩岸飛航安全及適航標準合作協議」的國安審查和公聽會都已結束，協議文字仍待琢磨。

至於陸客中轉，7月底已在台灣舉行第4次業務溝通，周繼祥認為，這次溝通有進展，但未達成最後共識，雙方將視需要再決定是否還要再一次業務溝通。

兩岸兩會第11次高層會談地點很可能在大陸福建省福州市。1040817

新聞來源https://tw.news.yahoo.com/兩岸兩會11次高層會談-18日說明會-061511381.html

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