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International Accounting(4版)獨家款話題 博客來

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.

博客來網路書店歡迎您>博客來博客來網路書店? Incorporation of research findings into the discussion on many issues.

?Extensive end-of-chapter assignments that help students develop their analytical,communication, and research skills.

博客來書店?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.
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?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

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International Accounting(4版)獨家款話題

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深耕花蓮 赫恪記錄大和蔗工辛酸史

（中央社記者李先鳳花蓮縣14日電）落足在原住民部落的赫恪•魯瑪林最新出版繪本「大和─甜甜的所在」，花蓮縣在地文學作家圖像展以此為主題，介紹他深耕花蓮的足跡。

花蓮縣文化局今天在圖書館大廳舉辦「花蓮在地文學作家圖像展－赫恪•魯瑪林」揭幕茶會，展出主題為「風吹•墜落•甘蔗園」。除了赫恪到場，作家陳列、阿道•巴辣夫、邱上林、王威智、吳冠宏、林興華、黃岡等藝文界人士分享自己認識的赫恪。

赫恪•魯瑪林早期曾任職公共電視、廣電基金、華視等單位，擔任過電視節目企畫、編導等職務，從台北搬遷到花蓮光復居住後，現為嘎啷啷社區劇團策畫與編導，並出任大和文史工作室負責人，作品涵蓋影像、劇本、小說等，創作相當豐富。

本名林明華的赫恪說，取這個筆名來自於魯凱族語，赫恪是老鷹的意思，魯瑪林則是「值得尊重的人」，但他謙稱自己老而無用的人。看到朋友們的相挺非常感動，自己只是為土地記錄，希望喚起更多人加入這個行列。

赫恪小時候曾經住過光復鄉大和村，因為工作再次接觸到這個日據時期糖場舊址，有感於蔗工的心酸血淚，及移民村的興盛衰退，便落戶在此，以自己在記錄上的能力，幫社區建立珍貴的文史資料，成為社區的資產。

文化局長陳淑美表示，赫恪從台北回歸故鄉花蓮，並努力促進大富村的社區發展，這樣的轉變令人印象深刻，但也因為深耕其中而撰寫出花蓮的不同面向，希望共同為推廣花蓮中南區的文化工作而努力。1041214

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