国际会计学

Chapter 1 Introduction to International Accounting1.1 Development of International Accounting1.2 Definition of International Accounting1.3 Establishment of Detailed Contents on International Accounting 1.4 Objectives of Research on International AccountingChapter 2 International Accounting Harmonization 2.1 Overview of International Accounting Harmonization2.2 International Organizations and Their Activites2.3 Stock ExchangesChapter 3 Accounting for Foreign Currency3.1 Introduction3.2 Foreign Currency Transactions3.3 Translation of Foreign Financial Statements Chapter 4 Business Combinations4.1 Definitions4.2 Legal Forms of Business Combinations4.3 Reasons for Business Combinations4.4 Acquisition MethodChapter 5 Consolidated Financial Statements5.1 Presentation of Consolidated Financial Statements5.2 Consolidated Statement of Financial Position5.3 Consolidated Income Statement5.4 Disclosure RequirementsChapter 6 Accounting for Changing Prices 6.1 Defects of Historical Cost Accounting6.2 Overview of Accounting for Changing Prices6.3 Accounting Measurement Alternatives6.4 Regulation and Practice of Accounting for Changing PricesChapter 7 Accounting for Financial Instruments7.1 Background7.2 Development of Reporting Financial Instruments7.3 Financial Instrument Practices7.4 Derivatives Used for HedgingChapter 8 Financial Reporting in Different Countries8.1 French Accounting8.2 German Accounting8.3 Dutch Accounting8.4 Japanese Accounting8.5 UK Accounting8.6 American Accounting Chapter 9 Corporate Governance 9.1 History of Corporate Governance 9.2 What Is Corporate Governance9.3 Corporate Governance Theory9.4 Principles of Corporate Governance9.5 Corporate Governance Models