International Accounting(4版)



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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.

? Incorporation of research findings into the discussion on many issues.

?Extensive end-of-chapter assignments that help students develop the博客來ir analytical,communication, and research skills.

?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.

  • 出版社:華泰文化

    新功能介紹
  • 出版日期:2016/01/13
  • 語言:英文


商品網址: International Accounting(4版)

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新北板橋頤安公共托老中心去年成為總統蔡英文參訪地點,新北副市長侯友宜今趁著春節前夕也來關心,還親自下牌桌與銀髮族打麻將,侯友宜說,托老中心給予銀髮族高品質的服務,未來也將會持續推動。

板橋頤安托老中心專門照顧新北失智長者,除了提供日間照顧服務與銀髮俱樂部外,甚至提供夜間臨時住宿,讓長輩晚上也能在熟悉環境中接受照顧,減輕失智長者對於環境不熟悉所產生的不安感。

侯友宜昨來到托老中心關心長輩,有長輩招呼著侯友宜坐在麻將桌一起打牌,沒想到摸了3次牌後,竟然自摸胡牌,讓侯友宜笑說,30餘年沒有打過牌,以前都在抓賭博,現在竟還能胡牌,讓長輩也忍不住拍手叫好。

新北社會局說,頤安托老中心也導入多元課程與相關復健活動,此外也針對長輩興趣不同安排多樣活動,其中美食日會讓長輩動手做菜、收拾自用碗盤,藉此維持長輩正常的日常生活功能。

侯友宜說,頤安是一個典範學習的地方,新北目前有34家,今年準備達到40家,而且比照頤安設有短期住宿,同時不斷舉辦各項活動,讓老人在這裡快樂生活。

侯友宜也說,長輩每天搭乘交通車到托老中心接受照顧,除了增設托老中心外,還必須關注交通車的問題,新北幅員遼闊,偏鄉地區交通不便,將媒合民間力量來造福長輩。
新北副市長侯友宜(中)趁著農曆春節前,來到公共托老中心關懷長輩。記者王敏旭/攝影
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佈老志工見到新北副市長侯友宜(右),激動地落下眼淚。記者王敏旭/攝影
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新北副市長侯友宜(左2)趁著農曆春節前,來到公共托老中心關懷長輩。記者王敏旭/攝影
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