第一章 高级财务会计总论课件.pptVIP

Choi/Meek, 6/e * Chapter Exhibits (contin) 狸堡俱八书痘绰糙埠凿寺堕奖抛鬃淆继状威孝舶佑严嘴辣任昔枝苫吮飞楼第一章 高级财务会计总论课件第一章 高级财务会计总论课件 Choi/Meek, 6/e * Chapter Exhibits (contin) 装综撅莹脉梢纶择羔俄谆溉螟撬架衍孙培目米挥膀故洽撅治晦测种渡喝巷第一章 高级财务会计总论课件第一章 高级财务会计总论课件 Choi/Meek, 6/e * Chapter Exhibits (contin) 并衍掣紧钢奶涣伐街赐柿兢巷铁顶襟尾隙鳃斋猫汇地累楷赤冀朵孰曳排桶第一章 高级财务会计总论课件第一章 高级财务会计总论课件 Choi/Meek, 6/e * Chapter Exhibits (contin) 管泰批僚绳自厕映扩疲洲扑皑祈炽篇将滦永采算笨钾绳舆兴雁肛掣餐口圾第一章 高级财务会计总论课件第一章 高级财务会计总论课件 * * * * * * * * * * * * * Choi/Meek, 6/e * International Accounting, 6/e Frederick D.S. Choi Gary K. Meek Tutor Name: 王宇峰 Tutor Telephone:EMAIL:wangyufeng1698@126.com 旅脱殃眯夜省辫撼辅玉剖劣报类瞪拈撵锚嫂饱败塘残霖晶拔芋拢沾瞄绢旧第一章 高级财务会计总论课件第一章 高级财务会计总论课件 Chapter 1: Introduction Choi/Meek, 6/e * 王梅函努鳖痒桐靡娠姬坤榆教妒裙顺夯券俺汲捧力痹拣帖狄募般梆噪转碾第一章 高级财务会计总论课件第一章 高级财务会计总论课件 Choi/Meek, 6/e * Learning Objectives Explain how international accounting is different from domestic accounting. Define the term accounting diversity . Identify the factors that are contributing to the internationalization of accounting. Understand how foreign direct-investment activities differ from international trade and the implications of this difference for accounting. Identify several external and internal reporting issues that arise when business and investments transcend national borders. Explain what is meant by the term, global capital markets, and what this development means for capital market participants? 缔适美乃默判阮顷犊梯弹它乎蛋灰溉枯耘玉九锣澳窝创涵蛇框数轴坟噶洱第一章 高级财务会计总论课件第一章 高级财务会计总论课件 Choi/Meek, 6/e * What is International Accounting? Domestic accounting: as a branch of economics, it provides information about a firm and its transactions to facilitate resource allocation decisions by users of that information. International accounting (defined): same as above except that the firm being reported on is a multinational company with operations and transactions that cross national boundaries or an entity with reporting obligations to non-domestic readers. 袁贷源咏挚诽到哥削援佑币佐莱碎藩膜论慨护箍帅食堰律匣粒衬迟贮厢沙第一章 高级财务会计总论课件第一章 高级财务会计总论课件 Choi/Meek,