حسابداری بین المللی: نقش و جایگاه آن

نوع مقاله: مقاله پژوهشی

نویسنده

عضو هیأت علمی دانشگاه علامه طباطبایی

چکیده

حسابداری بین المللی شاخه ای از اقتصاد کاربردی است که اطلاعاتی درباره رویدادهای مالی و تجاری برای استفاده کنندگان فراهم میکند. امروزه بیشتر موضوعات مورد علاقه در حسابداری ناشی از ابعاد بین المللی آن است. برای آشنایی با حسابداری بین المللی باید از سه دیدگاه اندازه گیری، افشا و حسابرسی به مقوله حسابداری توجه کرد. (چوی و همکاران، 1999).
 

کلیدواژه‌ها


عنوان مقاله [English]

International Accounting: Roles and Dimensions

نویسنده [English]

  • Mohsen Khoshtinat
چکیده [English]

Understanding the international dimensions of accounting is vital for anyone who wants to do business or invest across national borders. Accounting amounts may vary substantially according to the principles that govern them. Differences in culture, business practices, Political and regulatory structures, Currency values, foreign exchange rates, local inflation rates, business risks, and tax codes must be considered in deciding where and how to do business. Financial Statements and other disclosures are impossible to understand without an awareness of the underlying accounting principles and business culture.
We discuss how accounting has developed historically, and offers a system of classification designed to help you understand the similarities and differences which you will find among national accounting principles. Accounting principles are often developed on an ad hoc basis and embody, in complicated and unpredictable ways, the information needs of managers, investors, bank and other creditors, tax authorities, Politicians and regulators, employee, and (increasingly) international organizations, among others. Resulting accounting systems vary dramatically in purpose, design, operation, and effect.

کلیدواژه‌ها [English]

  • International Dimensions of Accounting
  • Historical Development of Accounting
  • Accounting Principles
  • Business Culture