The Fifth Edition of International Accounting provides an overview of the broadly defined area of international accounting, but also focuses on the accounting issues related to international business activities and foreign operations. This edition also includes substantially updated coverage of the International Accounting Standards Board (IASB) and International Financial Reporting Standards (IFRS).

　　The unique benefits of this textbook include its up-to-date coverage of relevant material, extensive numerical examples provided in most chapters, two chapters devoted to the application of International Financial Reporting Standards (IFRS), and coverage of nontraditional but important topics such as strategic accounting issues of multinational companies, international corporate governance, and corporate social responsibility reporting.

作者簡介

Timothy S. Doupnik

　　現職：University of South Carolina

Mark Finn

　　現職：Northwestern University

Giorgio Gotti

　　現職：University of Texas El Paso

Hector B. Perera

　　現職：Emeritus Professor

Ch 1 Introduction to International Accounting
Ch 2 Worldwide Accounting Diversity
Ch 3 International Convergence of Financial Reporting
Ch 4 International Financial Reporting Standards: Part I
Ch 5 International Financial Reporting Standards: Part II
Ch 6 Foreign Currency Transactions and Hedging Foreign Exchange Risk
Ch 7 Translation of Foreign Currency Financial Statements
Ch 8 International Taxation
Ch 9 International Transfer Pricing
Ch10 Management Accounting Issues in Multinational Corporations
Ch11 Auditing and Corporate Governance: An International Perspective
Ch12 International Sustainability Reporting