这本《国际会计学》被公认为是国际会计领域*权威的著作之一。此书第1版于1984年问世。第2版于1992年出版,由乔伊和另一位国际会计大师米勒(Mueller)合著,成为国际会计涵盖内容的比较全面的范例,其理论深度受到读者的普遍赞许。书中对全球主要**的会计实务体系的发展和分类,对以国际会计协调化为主线的国际会计准则与审计准则制定及其他协调活动的评述,对国际财务报告和披露及外国财务报表分析框架的确立,以及在国际会计中涵盖管理会计等方面,为以后的版本奠定了基础。

CHAPTER 1 Introduction 1
Historical Perspective 1
Contemporary Perspective 2
Growth and Spread of Multinational Operations 4
Financial Innovation 9
Global Competition 10
Cross-Border Mergers and Acquisitions 11
Internationalization of Capital Markets 12
Americas 13
Western Europe 14
Asia 15
Cross-Border Equity Listing and Issuance 15
Where Are We? 16 Learning Objectives 17
Appendix 1-1 'Changes in Financial Sector Policy in 34 Nations, 1973-1996 21
Appendix 1-2 Stock Exchange Web Sites 24
Appendix 1-3 Financial Statements and Selected Notes from the Annual Report of INFOSYS 26
CHAPTER 2 Development and Classification 27
Development 27
Classification 33
Four Approaches to Accounting Development 33
Legal Systems: Common Law vs. Code Law Accounting 34
Practice Systems: Fair Presentation vs. Legal Compliance Accounting 35
CHAPTER 3 Comparative Accounting: Europe 37
Some Observations about Accounting Standards and Practice 38
IFRS in the European Union 39
Five National Financial Accounting Systems 41
France 41
Germany 46
Czech Republic 51
The Netherlands 54
United Kingdom 58
CHAPTER 4 Comparative Accounting: The Americas and Asia 64
Five National Financial Accounting Systems 65
United States 65
Mexico 70
Japan 74
China 78
India 83
CHAPTER 5 Reporting and Disclosure 88
Development of Disclosure 88
Voluntary Disclosure 89
Regulatory Disclosure Requirements 90
The US. SEC Financial Reporting Debate 91
Reporting and Disclosure Practices 92
Disclosures of Forward-Looking Information 93
Segment Disclosures 94
Social Responsibility Reporting 96
Special Disclosures for Nondomestic Financial Statement Users and Accounting
Principles Used 111
Corporate Governance Disclosures 111
lnternet Business Reporting and Disclosure 120
Annual Report Disclosures in Emerging-Market Countries 121
Implications for Financial Statement Users and Managers 122
CHAPTER 6 Foreign Currency Translation 124
Results of Operations 124
Reasons for Translation 127
BackgrOund and Terminology 127
The Problem 130
Financial Statement Effects of Alternative Translation Rates 130
Foreign Currency Transactions 132
Single- Transaction Perspective 134
Two- Transaction Perspective 134
Foreign Currency Translation 135
Multiple-Rate Methods 136
Financial Statement Effects 138
Which Is Best? 140
Appropriate Current Rate 142
Translation Gains and Losses 142
Where Are We? 144
Translation Accounting Development 144
Pre-1965 144
1965-1975 144
1975-1981 145
1981-Present 145
Features of Standard No. 52/International Accounting Standard 21 145
Translation When Local Currency Is the Functional Currency 146
Translation When the Parent Currency Is the Functional Currency 146
Translation When Foreign Currency Is the Functional Currency 146
Measurement Issues 148
Reporting Perspective 148
What Happened to Historical Cost? 149
Concept of lncome 149
Managed Earnings 149
Foreign Currency Translation and Inflation 150
Foreign Currency Translation Elsewhere 151
Appendix 6-1 Translation and Remeasurement Under FAS No. 52 151
CHAPTER 7 Financial Reporting and Changing Prices 157
Changing Prices Defined 159
Why Are Financial Statements Potentially Misleading During Periods of
Changing Prices? 162
Types of Inflation Adjustments 163
General Price-Level Adjustments 163
Price Indexes 163
Current-Cost Adjustments 167
General Price-Level Adjusted Current Costs 168
National Perspectives On Inflation Accounting 170
United States 170
United Kingdom 171
Brazil 173
International Accounting Standards Board 176
Inflation Issues 177
Inflation Gains and Losses 177
Holding Gains and Losses 178
Foreign Inflation 178
Avoiding the Double-Dip 179
Appendix 7-1 Accounting for Foreign Inflation: A Case Analysis 181
CHAPTER 8 Global Accounting and Auditing Standards 184
A Survey of International Convergence 184
Advantages of International Convergence 184
Criticisms of International Standards 186
Reconciliation and Mutual Recognition I87
Evaluation 187
Some Significant Events in the History of International Accounting Standard
Setting 188
Overview of Major International Organizations Promoting Accounting Convergence 189
International Accounting Standards Board 192
1ASC's Core Standards and the IOSCO Agreement 193
The New IASB Structure 194
Recognition and Support for the IASB 196
US. Securities and Exchange Commission Response to IFRS 196
European Union (EU) 197
Fourth, Seventh, and Eighth Directives 197
Have EU Harmonization Efforts Been Successful? 198
The EU's New Approach and the Integration of European Financial Markets 199
International Organization of Securities Commissions (IOSCO) 200