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1、International Accounting, 6/eFrederick D.S. ChoiGary K. MeekChapter 1: IntroductionChoi/Meek, 6/e1Learning ObjectivesHow is international accounting distinct from domestic accounting?What does international accounting diversity entail?Does international accounting have a history?What factors are con
2、tributing to the importance of international accounting as a field of study?Choi/Meek, 6/e2What external and internal reporting issues arise when business and investing transcend national borders?What is meant by the term, global capital markets, and what does development mean for capital market par
3、ticipants?Choi/Meek, 6/e3What is International Accounting?Domestic accounting: an information specialty providing information about a firm to users of that information as a basis for economic decisions. Choi/Meek, 6/e4What Does International Accounting Diversity Entail?Measurement principlesFinancia
4、l disclosure (corporate transparency)Auditing practicesChoi/Meek, 6/e6Contributing Factors Accountings international heritageDouble-entry originates in the Italian city states.Bookkeeping spreads to Germany and assists the spread of capitalism. Dutch enhance income measurement.Choi/Meek, 6/e7Contrib
5、uting Factors (contin)Paradox of international accountingIn many countries, accounting remains a nationalistic affair.Accounting serves people and institutions whose decisions are international in scope.Accounting diversity creates a demand for harmonization.Choi/Meek, 6/e9Contributing Factors (cont
6、in)Growth and spread of multinational operationsChoi/Meek, 6/e10Choi/Meek, 6/e11Contributing Factors (contin)Reporting issues when business transcends national boundariesConsolidation of foreign accountsAccounting for foreign currency fluctuationsAccounting for changing pricesInternational planning
7、and controlPerformance evaluation of foreign operationsFinancial risk managementInternational taxation and transfer pricingChoi/Meek, 6/e12Financial innovationIdentifying potential market risksQuantifying trade-offs associated with alternative risk reduction strategiesMeasuring risk exposuresAccount
8、ing for specific hedge productsEvaluating the effectiveness of hedging programsChoi/Meek, 6/e13Contributing Factors (contin)Global competitionCompetitive benchmarking necessitates international comparisons.Choi/Meek, 6/e14Contributing Factors (contin)Cross-border mergers and acquisitionsCorporate va
9、luation is a function of accounting measurements that vary from country to country. E.g., the e in p/e valuation multiples. Internationalization of capital marketsRaising external finance abroad means that financial reports must increasingly travel internationally.Choi/Meek, 6/e16Choi/Meek, 6/e17Other Chapter ExhibitsChoi/Meek, 6/e19Chapter Exhibits (co
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