isab会计

In many countries, accounting remains a nationalistic affair.Accounting serves people and institutions whose decisions are international in scope.Accounting diversity creates a demand for harmonization.在许多国家，会计仍然是一个民族的事情。会计服务人员和机构，其决定是在国际范围。会计多样性创造了一个协调统一的要求。Cross-border mergers and acquisitionsCorporate valuation is a function of accounting measurements that vary from country to country. E.g., the e in p/e valuation multiples. Internationalization of capital marketsRaising external finance abroad means that financial reports must increasingly travel internationally.跨国兼并和收购企业估值是一种会计计量，从各国不同的功能。例如，在P电子/电气估值倍数。国际资本市场提高外部融资是指在国外的财务报告必须越来越多国际旅行。Global competitionCompetitive benchmarking necessitates international comparisons全球竞争竞争标杆需要国际上的比较Reporting issues when business transcends national boundaries: Consolidation of foreign accountsAccounting for foreign currency fluctuationsAccounting for changing pricesInternational planning and controlPerformance evaluation of foreign operationsFinancial risk managementInternational taxation and transfer pricing报告问题时，业务超越国界：外国帐户合并会计外币波动会计和价格变化国际计划和控制绩效评价海外业务财务风险管理国际税收和转让定价