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International Accounting(4版)
商品網址: http://ibestfun.net/redirect.php?k=36c20c3de0a9643320ec9a3afec21044&uid1=&uid2=&uid3=&uid4=&uid5=
商品訊息功能:
商品訊息描述:
This book contains several important distinguishing features:
?Numerous excerpts from recent annual reports to demonstrate differences in financial reporting practices across countries and to demonstrate financial reporting issues especially relevant for multinational corporations.
? Incorporation of research findings into the discussion on many issues.
?Extensive end-of-chapter assignments that help students develop their analytical,communication, and research skills.
?Detailed discussion on the most recent developments in the area of international harmonization/convergence of financial reporting standards.
?Two chapters on International Financial Reporting Standards that provide detailed coverage of a wide range of standards and topics. One chapter focuses on the financial reporting of assets, and the second chapter focuses on liabilities,financial instruments, and revenue recognition. (IFRS related to topics such as business combinations, foreign currency, and segment reporting are covered in other chapters.) The IFRS chapters also include numerical examples demonstrating major differences between IFRS and U.S. GAAP and their implications for financial statements.
?Separate chapters for foreign currency transactions and hedging foreign exchange risk and translation of foreign currency financial statements. The first of these chapters includes detailed examples demonstrating the accounting for foreign currency derivatives used to hedge a variety of types of foreign currency exposure.
? Separate chapters for international taxation and international transfer pricing,with detailed examples based on provisions in U.S. tax law.
?A chapter devoted to a discussion of the strategic accounting issues facing multinational corporations, with a focus on the role accounting plays in strategy formulation and implementation.
?Use of a corporate governance framework to cover external and internal auditing issues in an international context, with substantial coverage of the SarbanesOxley Act of 2002.
?A chapter on corporate social responsibility reporting, which is becoming increasingly more common among global enterprises.
商品訊息簡述:
作者: Timothy S. Doupnik, Hector B. Perera
新功能介紹- 出版社:華泰文化
新功能介紹 - 出版日期:2016/01/13
- 語言:英文
International Accounting(4版)
商品網址: http://ibestfun.net/redirect.php?k=36c20c3de0a9643320ec9a3afec21044&uid1=&uid2=&uid3=&uid4=&uid5=
▲中華男排。(圖/鄭逸翔提供)
體育中心/綜合報導
亞洲盃男排賽,中華男排連2天苦戰,23日遭遇勁旅哈薩克,整場拉鋸,可惜最終仍以2比3(20:25、25:16、27:29、27:25、13:15)輸球,吞下本屆首敗。
此役面對陣中有5名200公分級長人的哈薩克,中華隊首局就遭到對方奪走制空權,20:25先丟一局;次局靠著王明浚、黃建逢替補提供火力,末段一波5:0攻勢,25:16追平。
第三局雙方僵持,中華隊三度救回局末點,可惜仍以27:29被哈薩克取得聽牌;第四局中華隊展現韌性,開局落後靠著陳建禎連續重扣反超比數,並把握哈薩克失誤,27:25將比賽延長至第五局。
連2天戰至五局,中華隊體力似乎受到影響,關鍵時刻接發球失誤,最終以13:15不敵哈薩克吞敗。中華隊目前戰績1勝1負,24日20點將遭遇2連勝的中國。
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