国际会计学(第6版) 节选

《国际会计学》(第6版)被公认为国际会计领域*权威的教科书之一。我国资深会计学家．厦门大学常勋教授不仅对《国际会计学》(第6版)盛赞有加，还多次撰文大力推介。《国际会计学》题材丰富、资料翔实．尤其关注国际会计比较与协调以及国际管理会计和税务筹划等方面的内容。此外，领衔作者所具有的东方式的思维风格．也使得《国际会计学》(第6版)较其他同类书而言，更适合中国读者的口味。原版书教辅包括英文PFIT、习题解答等。老师可到中国人民大学出版社工商管理出版分社的网站(www．rdjg．com．cn)注册．经中国人民大学出版社确认后免费下载。网上还为广大读者提供了被删除的原版书中各章所附的参考文献、思考题、练习和案例等．有兴趣的读者可上网直接下载。

国际会计学(第6版) 相关资料

~The Netherlands Authority for the Financial Markets (AMF) supervises the oper- ations of the securities markets. Although it falls under the Ministry of Finance, the AMF is an autonomous administrative authority. Among the responsibilities given it in 2006 is the oversight of annual reporting and auditing of listed companies. Its Financial Reporting Supervision Division examines financial statements filed with the AMF to ensure that they comply with applicable standards and the law. Its Audit Firm Oversight Division ensures that applicable audit standards are followed. The 2006 Supervision of Auditors' Organizations Act also provides for AMF oversight of the audit profession. The Enterprise Chamber, a specialist court connected with the High Court of Amsterdam, is a unique feature of the Dutch system of enforcing compliance with accounting requirements. Any interested party may complain to this chamber if it believes that a company's financial statements do not conform to applicable law. Shareholders, employees, trade unions, and even the public prosecutor (but not inde- pendent auditors) may bring proceedings to the chamber. The chamber is composed of three judges and two expert accountants, and there is no jury. Chamber decisions may lead to modifications of financial statements or vario/~~s penalties. Even though the rulings apply only to defendant companies, they sometimes state general rules that may influence the reporting practices of other companies. Auditing is a self-regulated profession in the Netherlands. Its governing body is the Netherlands Institute of Registeraccountants (NIvRA), which has approximately 14,000 members.33 It is autonomous in setting auditing standards, and its strong professional code of conduct has statutory status. Until 1993, only members of NIvRA could certify financial statements, but changes were made that year to incorporate the EU Eighth Directive. In the Netherlands there are two kinds of auditors: registeraccoun

国际会计学(第6版) 作者简介

作者：(美国)弗雷德里克·D·S·乔伊 (Frederick D.S.Choi) (美国)加里·K·米克 (Gary K.Meek) 改编：任明川

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