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。

Chapter1 Financial Reporting in The Global Arena
Chapter 2 Harmonizing Financial Reporting Standards Globally
Chapter 3 Accounting for Currency Exchanges Rate Changes
Chapter 4 Selected Financial Reporting and Disclosure Lssues in the Global Context
Chapter 5 Using Corporate Financial Reports Across Borders
Chapter 6 Financial Reporting in Emerging Capital Markets
Chapter 7 Managerial Issues in International Accounting
Directory of Relevant web sites
List of Abbreviations
Subject Index
……

结合了国际会计研究的相关成果,广泛引用于主题相关的学术文献;
从使用者角度(相对编报者角度)来阐述国际会计问题;
写作风格简洁、易于阅读、涵盖内容全面;
每章末均提供讨论题和练习题,并适时配有案例。