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1国际会计(第一章总论)

1国际会计(第一章总论)
国际会计 7
2019/3/25
南海公司事件
• 1710年，英国南海公司以发展南大西洋的贸易为名，获得了 专卖非洲黑奴到西班牙、美洲的30年垄断权。1720年初，南 海公司得到英国议会批准，把国家公债1000万英镑换作股票。 从此公司股票价格飞涨，一系列虚假的计划随之出台。但好 景不长，几个月后南海公司突然宣告破产，使广大股东和债 权人损失惨重。英国议会迫于压力，宣布对南海公司进行审 计，并聘请了当时有名的伦敦会计学校的教师斯耐尔先生执 行审查。对南海公司进行审计的斯耐尔先生成为世界上第一 位注册会计师。斯耐尔先生以“会计师”的名义提出了“查 账报告书”，从而宣告了独立会计师---注册会计师的诞生。 • 第一个注册会计师：英国的查尔斯•斯耐尔 • 第一个注册会计师专业团体：爱丁堡会计师协会 （返回）
此时，投资者需要了解有关外国公司的财务状况和经营成果， 以评估跨国投资风险并作出适当的给境外投资者 阅读和使用财务报告造成极大困难，不利于跨国投资 者的决策。因此，国际会计就成为适应国际投资活动 加速发展和促进全世界范围资本流动的一个必要工具。
2019/3/25
会计具有国际性----- “会计的历史是一种国际性 的历史”------（乔伊和缪勒）
目录
2019/3/25 国际会计 5
卢卡－巴其阿勒： 《关于算术、几何、比及比例概要》
• 该著作由五个论题组成： a 代数和算术 b 它们在商业中的应用 c 簿记 d 货币和兑换 e 纯粹几何学和应用几何学 • 在这部著作中未提出资产负债表和损益表的编制
因此，加强跨国公司内部经营管理，有效地规范监 督跨国公司经营活动，都有必要研究和协调不同国家 的会计和报告实务，从而成为国际会计产生的一个直 接诱因。
2019/3/25 国际会计 22

国际会计学第六版cha

国际会计学第六版cha

Terminology 6.2 BANKGROUND AND TERMINOLOGY(P127-129)
• Conversio n
• Translation
• Act of exchanging • one type of
money • or security for • another
It is simply a change in monetary expression.
Spot & Foward exchange rate
Bid quote 买方出价
• Is what the foreign exchange dealer would pay you for foreign currency.
ask quote 卖方报价
• Is the rate at which the dealer would sell you foreign currency.
currency translation differ from the
current rate method? What is the relationship between
currency translation and inflation?
Why do Firms Translate? 〔P127〕
Types of Transaction Rates
Spot transactions: the physical exchange of one currency for another in which delivery takes place immediately. 〔P128〕
Factors:
Learning Objectives

国际会计学第六版chapter课件

国际会计学第六版chapter课件
Have a basic understanding of the following selected corporate financialdisclosure practices: (a) disclosures of forward-looking information, (b) segment disclosures, (c) social responsibility reporting, (d) special disclosures for nondomestic financial statement users, and (e) corporate governance disclosures.
3
Development of Disclosure
Voluntary disclosure
Voluntary disclosures are increasing as investors demand more detailed and timely information.
But managers’ incentives for disclosure aren’t always aligned with those of investors.
International Accounti. Meek
Chapter 5: Reporting and Disclosure
1
Learning Objectives
Distinguish voluntary and mandatory disclosure and the applicable regulatory measures.
Disclosure regulations and third party certification can improve the functioning of capital markets.

国际会计学第六版chapter1共24页文档

国际会计学第六版chapter1共24页文档

Choi/Meek, 6/e
5
Contris international heritage
Double-entry originates in the Italian city states.
Bookkeeping spreads to Germany and assists the spread of capitalism.
What is meant by the term, global capital markets, and what does development mean for capital market participants?
Choi/Meek, 6/e
2
What is International Accounting?
Domestic accounting: an information specialty providing information about a firm to users of that information as a basis for economic decisions.
Choi/Meek, 6/e
Dutch enhance income measurement.
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French use accounting for governmental planning and control.
Double entry assists the British in managing and controlling commercial interests in the colonies.
Consolidation of foreign accounts Accounting for foreign currency fluctuations Accounting for changing prices International planning and control Performance evaluation of foreign operations Financial risk management International taxation and transfer pricing

国际会计学第六版chapterPPT课件

国际会计学第六版chapterPPT课件
Spot transaction: occurs when an enterprise purchases or sells goods for which payment is made in a foreign currency, or when it borrows or lends foreign currency.
Direct quote: the exchange rate specifies the number of domestic currency units needed to acquire a unit of foreign currency.
Indirect quote: the exchange rate specifies
At the transaction date, each asset, liability, revenue, and expense denominated in a foreign currency is measured and recorded in the functional currency of the reporting entity at the spot exchange rate in effect on that date.
Facilitates the measurement of a firm’s exposure to foreign exchange risk.
Choi/Meek, 6/e
4
Facilitates the recording of foreign currency transactions; i.e., foreign currency sales, purchases, borrowing or lending in the consolidated entity’s reportingifference between a spot, forward, and swap transaction?

国际会计学第六版cha(1)

国际会计学第六版cha(1)

Choi/Meek, 6/e
2
Have a basic working knowledge of accounting classifications and how they compare with one another.
Explain the difference between the “fair presentation” and “legal compliance” orientations of accounting and identify nations in which each is prevalent.
Choi/Meek, 6/e
5
Development
Sources of finance – who, how many, how close? Equity markets
Profits measure how well managers have run the company.
Accounting is used to assess cash flows, risks, and to value the firm.
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Political and economic ties
Accounting ideas and technologies are transferred through conquest, commerce, and other forces.
Inflation
Extensive disclosures.
Banks
Conservative earnings for creditor protection. Less extensive disclosures.

国际财务管理第六版中文版第一章

114其他目标发生在安然世通和环球电讯等公司的一系列丑闻中公司管理人员在监管不力的情况下以牺牲股东利益为代价追求个人利益这些灾难使人们沉重认识到公司治理的重要性也就是说建立一种监控公司管理层和股东之间关系的财务法律架构
国际财务管理
Sixth Edition
EUN / RESNICK
1-0
Copyright © 2007 by The McGraw-Hill Companies, Inc. All rights reserved.
1-5
Copyright © 2007 by The McGraw-Hill Companies, Inc. All rights reserved.
What’s Special about “International” Finance?


市场不完全Market Imperfections 法律限制商品、人员和资本的跨国自由流动 交易成本 运输成本 税收套利 有人甚至说，跨国公司是市场不完全所带来的 礼物。
国际财务管理的目标



本书的重点在于使读者具备全球管理人员的知 识储备。—but what goal should this effective global managhareholder wealth? or Other Goals?
Currency futures and options Multi-currency bonds Cross-border stock listings International mutual funds
1-17
Copyright © 2007 by The McGraw-Hill Companies, Inc. All rights reserved.

国际会计 第一章


85400
75700 135500 171200 268200 366300 75700 135500 171200 268200 366300 34600 47100 68200 16700 24900 45300 54600 70500
中南美 13600 22400
全球*
3816
00
7805
00
3174 41219 721 151887
288546
13142 124177 13408 525609
资料来源：普化永道2001
国际化的货币、资本融资，客观上对贷款人或 筹资者提出了提供在国际间可比且可信的财务 信息的要求，大大加快了会计国际化的进程。 伴随着货币、资本市场的国际化，国际金融机 构，如国际货币基金组织、世界银行、国际性 的证券交易所快速发展，已经成为推动会计国 际化的重要力量。 在国际化货币、资本市场中，金融工具证券化 及其创新迅猛发展，推动了金融工具会计处理 的国际性研究，丰富了会计国际化的内容。
（一）会计的世袭遗产就是国际性的 （即会计具有能国际化的特性）
意大利式的复式簿记 英国的会计、审计方法 和会计职业界组织 美国的管理会计的概念和实务 、财务会计的 理论与实务 可见：在长期的历史进程中，会计的理论和 方法都有一种国际渗透的趋向，随商业活动 的扩展而传播。 思考：会计是随商业活动的扩展而传播的吗？
单ห้องสมุดไป่ตู้：百万美元
1999年 23963
总计
86335
欧洲
非洲/中东 亚太地区 拉美 总计
31526
1797 12235 878 57725
49873
1612 21687 5204 93134
68180

国际会计International Accounting(chapter1)


10
In debt-oriented capital market: Companies annual reports tends to be more matter-of fact. Cause:Bank financing is the main source of capital for companies in those countries.The banker providing the loan doesn’t mainly depend on the annual reports (2) Substantive level equity-oriented capital market : Since stockholders are the primary providers of capital, the companies try to put the best face on them. Debt-oriented capital market : There is a tendency to under report earnings. e.g. German firms’ earnings computed in acc. principles are lower than that computed in U.S. acc. principles
11
(二) the level of sophistication of financial instruments equity-oriented countries-----complex and innovative financial instruments Debt-oriented countries----relatively simple (三) the level of globalization of capital markets -----The influence will vary with the type of nondomestic firms that enter a country’s capital market If the entering firms are from a country with high financial reporting and disclosure requirements,this will raise the level of financial reporting e.g. U.S. firms list on the London Stock Exchange

国际会计第六版教学设计

国际会计第六版教学设计一. 教学目标本课程的目标是：1.让学生了解国际财务报告的背景与作用；2.帮助学生掌握财务会计部分的相关知识；3.告诉学生如何比较与分析财务报告；4.让学生掌握财务报告的编制与解读方法。

二. 教学内容本课程的教学内容如下：1. 国际财务报告背景与作用•国际财务报告的定义和要求•国际财务报告标准体系2. 财务会计部分•资产负债表•利润表•现金流量表3. 比较与分析财务报告•财务比率分析•财务趋势分析•财务结构分析4. 财务报告的编制与解读方法•财务报告编制准则•财务报告解读技巧三. 教学方法1.讲课：通过PPT等教案，向学生阐述相关概念和知识点。

2.分组讨论：将学生分成小组，让每组讨论财务报告相关的案例和问题，提高学生的思考和沟通能力。

3.实践操作：让学生通过财务报告解读实践操作，加深其对财务报告理解。

四. 文献资料•Deegan, C. M. (2014). Financial Accounting Theory.4th ed. United States: Mcgraw-hill.•Kieso, D. E., Weygandt, J. J., & Warfield, T. D.(2016). Intermediate Accounting.16th ed. United States: John Wiley & Sons.•IFRS2018).IFRS Standards - Consolidated without early application. International Accounting Standards Board (IASB).五. 评价方法1.学生平时表现（40%）：包括参与度、思考问题能力、作业完成情况等各方面表现。

2.期末论文（60%）：学生需撰写一篇不少于3000字的论文，探讨财务报告某一方面的问题，如财务比率分析等。

六. 教学日程时间教学内容第1周国际财务报告背景与作用第2-4周财务会计部分第5-6周比较与分析财务报告第7周财务报告的编制与解读方法第8-9周学生小组讨论及实践操作第10周学生期末论文答辩七. 总结思考本课程是国际会计领域的入门课程，涉及到了财务报告的方方面面，因此，在教学设计中增加了分组讨论及实践操作环节，使得学生不仅能够掌握相关理论知识，还能够在实践中不断提高自己的分析与解读财务报告的能力。

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Choi/Meek, 6/e
3
What is International Accounting?
Domestic accounting: an information specialty providing information about a firm to users of that information as a basis for economic decisions.
Choi/Meek, 6/e
7
French use accounting for governmental planning and control. Double entry assists the British in managing and controlling commercial interests in the colonies. Accounting plays a major role in the U.S. industrial revolution.
Choi/Meek, 6/e
6
Contributing Factors
Accounting’s international heritage Double-entry originates in the Italian city states. Bookkeeping spreads to Germany and assists the spread of capitalism. Dutch enhance income measurement.
16
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Contributing Factors (contin)
Reporting issues associated with internationalization of capital markets
How to analyze and interpret foreign accounts? How to report to foreign readers? How to harmonize reporting standards internationally?
Choi/Meek, 6/e 2
What external and internal reporting issues arise when business and investing transcend national borders? What is meant by the term, global capital markets, and what does development mean for capital market participants?
Choi/Meek, 6/e
13
Contributing Factors (contin)
Global competition
Competitive benchmarking necessitates international comparisons.
Choi/Meek, 6/e
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Choi/Meek, 6/e
Reporting issues when business transcends national boundaries
Consolidation of foreign accounts Accounting for foreign currency fluctuations Accounting for changing prices International planning and control Performance evaluation of foreign operations Financial risk management International taxation and transfer pricing
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•Financial innovation
Identifying potential market risks Quantifying trade-offs associated with alternative risk reduction strategies Measuring risk exposures Accounting for specific hedge products Evaluating the effectiveness of hedging programs
Choi/Meek, 6/e
4
International accounting (defined): same as above except that the firm being reported on is a multinational company with operations and transactions that cross national boundaries or an entity with reporting obligations to non-domestic readers.
Choi/Meek, 6/e
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Other Chapter Exhibits
Choi/Meek, 6/e
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Chapter Exhibits (contin)
Choi/Meek, 6/e
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Chapter Exhibits (contin)
Choi/Meek, 6/e
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Chapter Exhibits (contin)
Internationalization of capital markets
Raising external finance abroad means that financial reports must increasingly travel internationally.
Choi/Meek, 6/e
Choi/Meek, 6/e
8
Contributing Factors (contin)
Paradox of international accounting
In many countries, accounting remains a nationalistic affair. Accounting serves people and institutions whose decisions are international in scope. Accounting diversity creates a demand for harmonization.
Choi/Meek, 6/e
22
Chapter Exhibits (contin)
Choi/Meek, 6/e

15
Contributing Factors (contin)
Cross-border mergers and acquisitions
Corporate valuation is a function of accounting measurements that vary from country to country. E.g., the e in p/e valuation multiples.
Choi/Meek, 6/e
9
Contributing Factors (contin)
Growth and spread of multinational operations
Choi/Meek, 6/e
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Choi/Meek, 6/e
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Contributing Factors (contin)
International Accounting, 6/e Frederick D.S. Choi Gary K. Meek
Chapter 1: Introduction
Choi/Meek, 6/e 1
Learning Objectives
How is international accounting distinct from domestic accounting? What does international accounting diversity entail? Does international accounting have a history? What factors are contributing to the importance of international accounting as a field of study?
Choi/Meek, 6/e
5
What Does International Accounting Diversity Entail?
Measurement principles Financial disclosure (corporate transparency) Auditing practices