Chapter 1 International Accounting Convergence
1.1 Influence Factors of International Accounting
1.2 Definition of International Accounting
1.3 Establishment of Detailed Contents on International
Accounting
1.4 Objectives of Research on International Accounting
1.5 Overview of International Accounting Convergence
Chapter 2 International Organizations of Accounting Convergence
2.1 Accounting Standard-setting Bodies
2.2 Stock Exchanges
Chapter 3 Accounting for Foreign Currency
3.1 Introduction
3.2 Foreign Currency Transaction
3.3 Foreign Currency Translation
Chapter 4 Business Combinations
4.1 What Is a Business Combination?
4.2 The Economic Motivations Underlying Business Combinations
4.3 Forms of Business Combinations
4.4 Accounting for Combinations as Acquisitions
4.5 Recording Fair Values in an Acquisition
4.6 Illustration of an Acquisition
4.7 The Goodwill Controversy
4.8 Tax Loss Carryovers
4.9 Disclosure Requirements
Chapter 5 Consolidated Financial Statements
5.1 What Are Consolidated Financial Statements?
5.2 The Advantages of Consolidated Financial Statements
5.3 Disadvantages of Consolidated Financial Statements
5.4 Presentation of Consolidated Financial Statements
5.5 Scope of Consolidated Financial Statements
5.6 Consolidation Procedures
5.7 Consolidated Statements of Financial Position at Date of
Acquisition
5.8 Consolidated Statements of Financial Position After
Acquisition
5.9 Consolidated Statements of Comprehensive Income
5.10 Consolidated Statements of Cash Flows
Chapter 6 Accounting for Changing Prices
6.1 Introduction
6.2 Defects of Historical Cost Accounting
6.3 Overview of Accounting for Changing Prices
6.4 Accounting Measurement Alternatives
6.5 Regulation and Practice of Accounting for Changing Prices
Chapter 7 Accounting for Financial Instruments
7.1 Challenges for the Accounting Profession
7.2 Recognition and Derecognition of Financial Assets and
Liabilities
7.3 Impairment of Financial Instruments
7.4 Illustration of Traditional Financial Instruments
7.5 Derivatives Used for Hedging
7.6 Disclosure Requirements
Chapter 8 Financial Reporting in Different Countries
8.1 American Accounting
8.2 UK Accounting
8.3 Japanese Accounting
8.4 French Accounting
8.5 German Accounting
8.6 Dutch Accounting
Chapter 9 Corporate Governance
9.1 History of Corporate Governance
9.2 What Is Corporate Governance?
9.3 Corporate Governance Theory
9.4 Principles of Corporate Governance
9.5 Corporate Governance Models
9.6 Corporate Governance Codes
附录：术语翻译
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