Intermediate Financial Accounting

Author: Wang Hua
Publisher:
Publish Date: 2003-06-01
Features: This book embodies the following characteristics: , When the second edition was submitted, it coincided with the revision of several specific standards. To supplement this content, we temporarily revised it. Due to the tight schedule, some errors occurred, causing great inconvenience to the readers. This time, we have carefully revised it, and some content has even been completely rewritten. Second, accounting is a highly practical discipline. To facilitate teaching and learning, we have increased the number of exercises in each chapter. Additionally, to help students prepare for various professional exams, we have included some past Certified Public Accountant (CPA) national unified examination questions in the exercises. Third, this revision places greater emphasis on China's specific context. At the end of each chapter, we have added relevant laws and regulations and systems involved, which is more beneficial for students to grasp the institutional background and the context of accounting treatments. Fourth, to ensure the book has a forward-looking perspective, we have introduced some upcoming accounting regulations and recent developments in international accounting, such as earnings per share and new trends in financial reporting reform. Fifth, since China's specific standards are largely based on International Financial Reporting Standards (IFRS), and IFRS, to some extent, draws on accounting practices from the United States, we have made necessary comparisons between China's regulations, IFRS, and U.S. Generally Accepted Accounting Principles (GAAP) when introducing relevant accounting treatments. In addition to these features, we still adhere to our previous writing principles: it is better to teach someone to fish than to give them a fish. Our goal is not only to let students know what they need to know but also to help them understand why, truly embodying the spirit of higher education.