كتاب المحاسبة الدولية , كتاب المحاسبة الدولية باللغة العربية , كتاب المحاسبة الدولية باللغة الانجليزية

كتاب المحاسبة الدولية , كتاب المحاسبة الدولية باللغة العربية , كتاب المحاسبة الدولية باللغة الانجليزية

مع انتشار ظاهره العولمة لعمليات الانتاج والطلب والمنافسة لمختلف السلع والخدمات وماصحبها من تطورات سريعه ومتلاحقة في البيئة العالمية خاصة المرتبطة بتزايد انتقال رؤؤس الاموال والسلع والخدمات بين

مختلف دول العالم وظهور التكتلات الاقتصادية المتعددة واتفاقيات تحرير تجارة السلع والخدمات وانشاء منظمة التجارة العالمية ندرك الاهمية الكبري للاندماج في الاقتصاد العالمي من خلال فهم العديد من القضايا ذات

البعد الدولي فاصبحت المحاسبة الدولية ذو اهمية حيوية.

نقدم هذا الكتاب الرائع الذي يشرح المحاسبة الدولية باللغة العربية بشكل رائع

حماه من هنــــــــــــــــــــــــــــا

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PREFACE about the English book

This book is written with the express purpose of introducing students to the international

dimensions of accounting, financial reporting and financial control. The world

in which they will pursue their professional careers is a world dominated by global

business and cross-border investing. As these activities require decisions premised on

financial data, a knowledge of international accounting is crucial for achieving proper

understanding in external and internal financial communications. While ideal for

upper division undergraduate students and masters students, we are pleased that the

contents of this award-winning effort have also benefited practicing accountants,

financial executives, investment managers, university educators and professional

administrators around the world.

This revision of a work that has spanned four decades features a number of

enhancements. These include:

• Updated coverage of corporate governance and related legislation. See Chapters

4, 5, 8 and 9.

• Examination of international auditing, both external and internal. See Chapters 8

and 9.

• Current discussion of comparative accounting emphasizing developments in

Europe, the Americas and Asia in Chapters 3 and 4.

• Capital market, managerial, taxation and institutional updates reflective of

current trends and issues throughout most chapters.

• Discussion of international accounting convergence and the major players in this

important effort. See Chapters 3, 5 and 8.

• Examination of reporting and disclosure practices spanning both developed and

emerging market countries. See Chapters 4, 5 and 7.

• Expanded listings of relevant international Web site addresses and data sources.

• Updated discussion questions, exercises and cases.

We have benefited from the professional literature and from many of our students

and faculty colleagues whose thoughtful comments have triggered new ideas for us to

consider. We are in their debt. In addition, many individuals furnished able assistance

in producing the manuscript. We especially thank Julie Broich, Karen Kirincich and

Christina Rumbaugh at Prentice Hall for their encouragement and editorial support.

However hard one tries to avoid them, errors are bound to occur in a work of this

type. As authors, we accept full responsibility for all errors and omissions in the

manuscript. As always we welcome constructive comments from all who use this book

as students are the ultimate beneficiaries of your thoughtfulness.

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