Chapter 1 Introduction to International Accounting
1.1 Development of International Accounting
1.2 Definition of International Accounting
1.3 Establishment cf Detailed Contents on International Accounting
1.4 Objectives of Research on International Accounting
Chapter 2 International Accounting Harmonization
2.1 Overview of International Accounting Harmonization
2.2 International Organizations and Their Activites
2.3 Stock Exchanges
Chapter 3 Accounting for Foreign Currency
3.1 Introduction
3.2 Foreign Currency Transactions
3.3 Translation of Foreign Financial Statements
Chapter 4 Business Combinations
4.1 Definitions
4.2 Legal Forms of Business Combinations
4.3 Reasons for Business Combinations
4.4 Acquisition Method
Chapter 5 Consolidated Financial Statements
5.1 Presentation of Consolidated Financial Statements
5.2 Consolidated Statement of Financial Position
5.3 Consolidated Income Statement
5.4 Disclosure Requirements
Chapter 6 Accounting for Changing Prices
6.1 Defects of Historical Cost Accounting
6.2 Overview of Accounting for Changing Prices
6.3 Accounting Measurement Alternatives
6.4 Regulation and Practice of Accounting for Changing Prices
Chapter 7 Accounting for Financial Instruments
7.1 Background
7.2 Development of Reporting Finaneia] Instruments
7.3 Financial Instrument Practices
7.4 Derivatives Used for Hedging
Chapter 8 Financial Reporting in Different Countries
8.1 French Accounting
8.2 German Accounting
8.3 Dutch Accounting
8.4 Japanese Accounting
8.5 UK Accounting
8.6 American Accounting
Chapter 9 Corporate Governance
9.1 History of Corporate Governance
9.2 What Is Corporate Governanee
9.3 Corporate Governance Theory
9.4 Principles of Corporate Governance
9.5 Corporate Governance Models