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International Accounting(4版)熱銷優惠

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內容簡介: 博客來網路書店 This book contains several important distinguishing features:

?Numerous excerpts from recent annual reports to demonstrate differences in financial reporting practices across countries and to demonstrate financial reporting issues especially relevant for multinational corporations.

博客來書店? Incorporation of research findings into the discussion on many issues.

博客來?Extensive end-of-chapter assignments that help students develop their analytical,communication, and research skills.
博客來網路書局
?Detailed discussion on the most recent developments in the area of international harmonization/convergence of financial reporting standards.

?Two chapters on International Financial Reporting Standards that provide detailed coverage of a wide range of standards and topics. One chapter focuses on the financial reporting of assets, and the second chapter focuses on liabilities,financial instruments, and revenue recognition. (IFRS related to topics such as business combinations, foreign currency, and segment reporting are covered in other chapters.) The IFRS chapters also include numerical examples demonstrating major differences between IFRS and U.S. GAAP and their implications for financial statements.

?Separate chapters for foreign currency transactions and hedging foreign exchange risk and translation of foreign currency financial statements. The first of these chapters includes detailed examples demonstrating the accounting for foreign currency derivatives used to hedge a variety of types of foreign currency exposure.

? Separate chapters for international taxation and international transfer pricing,with detailed examples based on provisions in U.S. tax law.

?A chapter devoted to a discussion of the strategic accounting issues facing multinational corporations, with a focus on the role accounting plays in strategy formulation and implementation.

?Use of a corporate governance framework to cover external and internal auditing issues in an international context, with substantial coverage of the SarbanesOxley Act of 2002.

?A chapter on corporate social responsibility reporting, which is becoming increasingly more common among global enterprises.

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  作者： Timothy S. Doupnik, Hector B. Perera    新功能介紹
• 出版社：華泰文化    新功能介紹
• 出版日期：2016/01/13
• 語言：英文

International Accounting(4版)熱銷優惠

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兩岸兩會25日舉行第11次高層會談

（中央社記者胡立宗福州24日電）海基會與大陸海協會25日上午將展開第11次高層會談，雙方預計觸及陸客中轉與後續可能協商的議題，並於下午簽訂租稅、飛安協議。

依據兩岸兩會公布議程，海峽交流基金會董事長林中森、大陸海峽兩岸關係協會會長陳德銘將於25日上午9時進行「兩會領導人正式會談」（林陳會）。

相關人士24日表示，「兩岸避免雙重課稅及加強稅務合作協議」（租稅協議）、「兩岸民航飛航安全與適航合作協議」（飛安協議）的最後文字已經確定，林陳兩人25日將做最後的意見交換。

兩會訂於25日下午2時正式簽署租稅、飛安協議，雙方並將於簽約儀式後分別舉行記者會說明。

另外，相關人士也指出，雙方可望在領導人正式會談中就陸客來台轉機交換意見，但雙方正式的新聞稿將如何處理此事，還有待商榷之處，不過應會朝向年底前實施的方向。

同時，由於雙方仍有意願繼續推動第12次高層會談，25日上午的領導人正式會談中，可能也會觸及議題或時程的安排。相關人士指出，雙方將就有共識部分的優先推動。

林中森等一行人25日下午4時還將會晤大陸國務院台灣事務辦公室主任張志軍，26日上午8時會見中共福建省委書記尤權、省長蘇樹林。1040824

新聞來源https://tw.news.yahoo.com/兩岸兩會25日舉行第11次高層會談-150447037.html

International Accounting(4版)熱銷優惠