本书由美籍韩裔会计学家choi(乔伊)教授领衔主编，是国际会计／比较会计领域享誉全球的经典教科书之一。我国资深会计学家、厦门大学常勋教授不仅对本书盛赞有加，而且还多次撰文大力推介。本书题材丰富、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内容。此外，领衔作者所具有的东方式的思维风格，也使得本书较其他同类书而言，更适合中国读者的口味。由于本书结构清晰，层次分明，在实际教学过程中完全可以根据课程目的、授课对象、课时等因素来灵活地加以选择。

《高等院校双语教学适用教材》丛书之一。优选权威的最新版本，改编后既保持英文原版教材的特色，又力求内容精要，逻辑严密；并配有丰富的辅助教学支持资源，篇幅合理，符合国内教学的课时要求。本书由美籍韩裔会计学家choi(乔伊)教授领衔主编，是国际会计／比较会计领域享誉全球的经典教科书之一。题材丰富、资料翔实，结构清晰，层次分明。

Preface  x

CHAPTER 1  Introduction  1

Historical Perspective  2

Contemporary Perspective  3

Growth and Spread of Multinational Operations

Global Competition 5

Cross-Border Mergers and Acquisitions  6

Financial Innovation  7

Internationalization of Capital Markets  7

North America  8

Asia 8

Western Europe  9

European Equity Markets--A Closer Look  10

Continental Europe's New Equity Culture  10

Cross-Border Equity Listing and Issuance  11

Where Are We?  12

Learning Objectives  13

Appendix 1-1 Stock Exchange Web Sites  17

Selected References  18

Discussion Questions  19

Exercises  20

Case 1-1 E-centives, Inc. Raising Capital in Switzerland 22

CHAPTER 2  Development and Classification 24

Development  25

Classification  31

Four Approaches to Accounting Development  31

Legal Systems: Common Law versus Code Law Accounting  32

Practice Systems: Fair Presentation versus Legal Compliance Accounting  33

Selected References  35

Discussion Questions  36

Exercises  37

Case 2-1 Are Classifications of Accounting Outmoded?  40

Case 2-2 Volkswagen Group  41

CHAPTER 3  Comparative Accounting I  44

Six National Financial Accounting Systems 46

France  46

Germany  51

Japan 56

The Netherlands  61

United Kingdom  65

United States 70

Selected References  76

Discussion Questions  76

Exercises  77

Case 3-1 Standing on Principles  81

CHAPTER 4  Comparative Accounting II  83

Reasons for.Choosing These Four Countries and areas  83

Some Observations About the Four Countries and areas and Their

Accounting  84

Four National Financial Accounting Systems  86

Czech Republic 86

China 90

Taiwan 94

……