国际会计学

Chapter 1 International Accounting Convergence

1.1 Influence Factors of International Accounting

1.2 Definition of International Accounting

1.3 Establishment of Detailed Contents on International Accounting

1.4 Objectives of Research on International Accounting

1.5 Overview of International Accounting Convergence

Chapter 2 International Organizations of Accounting Convergence

2.1 Accounting Standard-setting Bodies

2.2 Stock Exchanges

Chapter 3 Accounting for Foreign Currency

3.1 Introduction

3.2 Foreign Currency Transaction

3.3 Foreign Currency Translation

Chapter 4 Business Combinations

4.1 What Is a Business Combination?

4.2 The Economic Motivations Underlying Business Combinations

4.3 Forms of Business Combinations

4.4 Accounting for Combinations as Acquisitions

4.5 Recording Fair Values in an Acquisition

4.6 Illustration of an Acquisition

4.7 The Goodwill Controversy

4.8 Tax Loss Carryovers

4.9 Disclosure Requirements

Chapter 5 Consolidated Financial Statements

5.1 What Are Consolidated Financial Statements?

5.2 The Advantages of Consolidated Financial Statements

5.3 Disadvantages of Consolidated Financial Statements

5.4 Presentation of Consolidated Financial Statements

5.5 Scope of Consolidated Financial Statements

5.6 Consolidation Procedures

5.7 Consolidated Statements of Financial Position at Date of Acquisition

5.8 Consolidated Statements of Financial Position After Acquisition

5.9 Consolidated Statements of Comprehensive Income

5.10 Consolidated Statements of Cash Flows

Chapter 6 Accounting for Changing Prices

6.1 Introduction

6.2 Defects of Historical Cost Accounting

6.3 Overview of Accounting for Changing Prices

6.4 Accounting Measurement Alternatives

6.5 Regulation and Practice of Accounting for Changing Prices

Chapter 7 Accounting for Financial Instruments

7.1 Challenges for the Accounting Profession

7.2 Recognition and Derecognition of Financial Assets and Liabilities

7.3 Impairment of Financial Instruments

7.4 Illustration of Traditional Financial Instruments

7.5 Derivatives Used for Hedging

7.6 Disclosure Requirements

Chapter 8 Financial Reporting in Different Countries

8.1 American Accounting

8.2 UK Accounting

8.3 Japanese Accounting

8.4 French Accounting

8.5 German Accounting

8.6 Dutch Accounting

Chapter 9 Corporate Governance

9.1 History of Corporate Governance

9.2 What Is Corporate Governance?

9.3 Corporate Governance Theory

9.4 Principles of Corporate Governance

9.5 Corporate Governance Models

9.6 Corporate Governance Codes

附录：术语翻译

《江西财经大学会计系列教材：国际会计学（第2版）》主要围绕国际会计的发展进程、国际会计的实务处理、各国会计的特色比较和会计相关问题四个方面进行内容安排。随着国际经济形势的发展，国际会计的实务问题已经不仅仅是外币会计、合并报表、物价变动等三大难题了，而是增加了金融衍生工具、公司治理等与会计相关的全球热点问题。