Latest Interpretation of Specific Accounting Standards for Enterprises.

Author: Tian Ming
Publisher:
Publish Date: 2002-05-01
Features: With the gradual establishment and improvement of China's socialist market economy system, as well as the deepening of China's financial accounting reforms, this has put higher and newer demands on the formulation and revision of China's accounting standards. In recent years, China has accelerated the pace of formulating accounting standards and continuously promoted the development of its accounting standards. The overall framework structure of this book is designed as follows: Based on the accounting standards issued and implemented by the Ministry of Finance, the book is divided into two volumes. The first volume includes the basic accounting standards issued by the Ministry of Finance and seven specific standards applicable to all enterprises. The second volume contains nine specific accounting standards issued by the Ministry of Finance, which are currently implemented in listed companies or joint-stock limited companies. Readers can understand and grasp the interpretation, comparison, cases, and independent thinking on the standards according to their own work needs.