《国际会计学》内容简介：人类进入了21世纪，世界经济日益走向全球化，我国加入了世界贸易组织（WTO），我国社会主义经济建设更加快速发展，举世瞩目。在新世纪、新经济、新环境中，在国际上，为了适应全球贸易经济和全球资本市场发展的需要，1973年创立的国际会计准则委员会（IASC）改组为国际会计准则理事会（IASB），促使全球的会计准则不断走向高质量，进一步提高了企业财务报告的透明度、**性和充分披露。在国内，我国的会计事业蓬勃发展，2006年2月15日财政部颁布新的《企业会计准则——基本准则》及38项具体会计准则，并切实加强各方面的监管之后，以摧枯拉朽之势，生气蓬勃地向国际准则趋同。我国原任证监会**会计师张为国博士，也遴选为国际会计准则理事会（IASB）的理事，从而大大提高了我国在国际会计准则理事会中的地位和话语权。
历史的发展昭示我们：发达的经济需要发达的会计（或簿记）为其服务，因此，一定时间、一定区域的经济发展，必须带动当时当地的会计的发展。15世纪后期地中海海上贸易的发达，带动了意大利半岛各城邦商业簿记的创新与发展；18～19世纪英国产业革命的兴起，产生了“英国簿记”；两次世界大

Chapter 1 Introduction to International Accounting
1.1 Development 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

Chapter 2 International Accounting Harmonization
2.1 Overview of International Accounting Harmonization
2.2 International Organizations and Their Activites
2.3 Stock Exchanges

Chapter 3 Accounting for Foreign Currency
3.1 Introduction
3.2 Foreign Currency Transactions
3.3 Translation of Foreign Financial Statements

Chapter 4 Business Combinations
4.1 Definitions
4.2 Legal Forms of Business Combinations
4.3 Reasons for Business Combinations
4.4 Acquisition Method

Chapter 5 Consolidated Financial Statements
5.1 Presentation of Consolidated Financial Statements
5.2 Consolidated Statement of Financial Position
5.3 Consolidated Income Statement
5.4 Disclosure Requirements

Chapter 6 Accounting for Changing Prices
6.1 Defects of Historical Cost Accounting
6.2 Overview of Accounting for Changing Prices
6.3 Accounting Measurement Alternatives
6.4 Regulation and Practice of Accounting for Changing Prices

Chapter 7 Accounting for Financial Instruments
7.1 Background
7.2 Development of Reporting Financial Instruments
7.3 Financial Instrument Practices
7.4 Derivatives Used for Hedging

Chapter 8 Financial Reporting in Different Countries
8.1 French Accounting
8.2 German Accounting
8.3 Dutch Accounting
8.4 Japanese Accounting
8.5 UK Accounting
8.6 American 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