随着近年来商务活动与资本市场全球化的深入，对跨境财务信息的需求也相应地高涨起来。这就将国际会计推到了台前。Shahrokh M. Saudagaran所著的《国际会计》向未来的企业经营介绍国际会计的概念，因为他们的职责必然会是全球性的。本教材适用于大学高年级和研究生的国际会计课程。

Contents Chapter
1 Financial Reporting in The Global Arena
2 Harmonizing Financial Reporting Standards Globally
3 Accounting for Currency Exchanges Rate Changes
4 Selected Financial Reporting and Disclosure Lssues in the Global Context
5 Using Corporate Financial Reports Across Borders
6 Financial Reporting in Emerging Capital Markets
7 Managerial Issues in International Accounting Directory of Relevant web sites List of Abbreviations Subject Index

书摘that accounting for foreign currency translation of assets and liabilities,treatment of translation differences, and inventory valuation are harmonized, while accounting for fixed asset valuation, depreciation, goodwill, research and development costs, inventory costing, and foreign currency translation of revenues and expenses remain diverse. They also found some evidence that there is greater harmonization among fairness-oriented countries than among legalistic countries. Van der Tas [1992] tested for harmonization of accounting for deferred taxes in the EU, finding mixed evidence for the years 1978-88. Emenyonu and Gray [1992] found little evidence of harmonization across France, Germany, and the United Kingdom. Using groups of British and French accountants in a laboratory study, Walton [1992] found that not only is there a lack of harmonization in the application of the EU Fourth Directive between the two jurisdictions, but also a general absence of consensus even within each country group. Garrod and Sieringhaus [1995] compared the regulations for accounting for leased assets in Germany and the United Kingdom, concluding that the regulations are ambiguous and result in dissirhilar accounting treatment in the two countries. Adhikari and Tondkar [1995] studied the success achieved by the EU in harmonizing stock exchange disclosure requirements for 11 EU stock exchanges. They found that EU requirements do not eliminate the differences in the disclosure requirements between stock exchanges. Rather, they establish a lower boundary belowwhich the disclosure requirements may not fall. These studies indicate that the EUhas achieved minimal harmony in its accounting practices and regulations. In what was a clear break from its erstwhile emphasis on the regional model of har-monization, the EU announced in November 1995 that it would look to the IASC toproceed with the task of accounting harmonization. The EU indicated its support forthe
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Shahrook M.Saudagaran教授是俄克拉何马州立大学会计学院院长、安达信校友百周年教授。1997-1998年间，人担任美国会计协会国际会计部总裁，这一切会的成员包括来自60多个国家的1400多名大学教师。目前，他是亚洲学术会计协会的总秘书长。

Saudagaran教授以其出色的教学和科研工作在美国享有盛誉。他装置获众多教学奖项，还因其不术成就得了多项奖励。他国任毕马威特约研究员（1989-1994）。他曾深入研究报告要求与公司境处上市决策之间的相互作用，也在新兴资本市场的财务报告方面做了大量的工作，并因此而享誉全球。他在顶级的会计、财务和国际商务期刊上都发表过大量文章。另外，他还为亚洲、欧洲和美国多家公司担任顾问，并为这些公司的经理人员国际会计与财务高级研修班授课。Saudagaran博士是许多学术期刊的编委，包括Accounting Review, Accounting Horizons,Journal of the Internaitional Financial Management and Accounting,Journal of International Accunting和Auditing and Taxation。