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소 개
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The Third Edition of International Accounting provides an overview of the broadly defined area of international accounting, but also focuses on the accounting issues related to international business activities and foreign operations. This edition also includes substantially updated coverage of the International Accounting Standards Board (IASB) and International Financial Reporting Standards (IFRS).
The unique benefits of this textbook include its up-to-date coverage of relevant material, extensive numerical examples provided in most chapters, two chapters devoted to the application of International Financial Reporting Standards (IFRS), and coverage of nontraditional but important topics such as strategic accounting issues of multinational companies, international corporate governance, and corporate social responsibility reporting.
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차 례
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Chapter 1: Introduction to International Accounting
Chapter 2: Worldwide Accounting Diversity
Chapter 3: International Convergence of Financial Reporting
Chapter 4: International Financial Reporting Standards: Part I
Chapter 5: International Financial Reporting Standards: Part II ?
Chapter 6: Comparative Accounting?
Chapter 7: Foreign Currency Transactions and Hedging Foreign Exchange Risk?
Chapter 8: Translation of Foreign Currency Financial Statements?
Chapter 9: Additional Financial Reporting Issues
Chapter 10: Analysis of Foreign Financial Statements
Chapter 11: International Taxation?
Chapter 12: International Transfer Pricing?
Chapter 13: Strategic Accounting Issues in Multinational Corporations?
Chapter 14: Comparative International Auditing and Corporate Governance?
Chapter 15: International Corporate Social Responsibility Reporting
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Timothy S. Doupnik is the Cramer Fellow in International Accounting at the University of South Carolina. He received his Ph.D. in Accounting from the University of Illinois. Tim is a past president of the International Accounting Section of the American Accounting Association. He currently serves as an associate editor for the Journal of International Accounting Research and on the editorial board of several other international journals.
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