文档介绍：2012-2013第一学期 《国际会计》期末考试复****br/>Chapter
Lecture Topic
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Course outline(International Accounting)
1
Introduction to international accounting
2
International accounting harmonization
3
Accounting for foreign currency
4
binations
5
Consolidated financial statement
5
Consolidated financial statement
6
Accounting for changing prices
6
Accounting for changing prices
7
Accounting for financial instruments
8
Financial reporting in different countries
9
Corporate governance
Review Test Bank for Chapter 1,2,3
Chapter 1 Introduction to International Accounting
Development
Classification
Definition of International Accounting
Contents of International Accounting
Research of International Accounting
Test Bank for Chapter 1
Sunday, September 16, 2018
The importance of the eight factors that have a significant influence on accounting development.
The definition of International Accounting in the textbook.
The detailed contents of International Accounting.
4
Chapter 1 Introduction to International Accounting
Chapter 2 International Accounting Harmonization
Arguments for and against international harmonization or standardization of financial reporting.
The pressures for and the obstacles to harmonization.
The activities of the International Accounting mittee/Board (IASC/IASB) for harmonization
Other bodies for harmonization.
Test Bank for Chapter 1
Definition of International Accounting Harmonization
---- The process of increasing the level of agreement in accounting standards and practices between countries.
Sunday, September 16, 2018
6
Chapter 2 International Accounting Harmonization
Harmonization is a process of increasing patibility of accounting practices by setting bounds to their degree of variation.
Harmonization/Standardization/Uniformity
Harmonization is different from Standardization.
Harmonization allows for different standards in different countries as long as there are not logical conflicts.
Standardization involves usin