On the Conceptual Framework of Financial Accounting

Author: Cao Wei
Publisher:
Publish Date: 2004-02-01
Features: This book takes the premise that financial accounting is an economic information system. However, in terms of the logical points of the conceptual framework, the objectives of financial accounting, the fundamental assumptions of financial accounting, the quality standards of accounting information, the recognition of financial statements, the measurement attributes of financial statements, and the measurement models of financial statements, the book proposes unique insights, offering innovations both domestically and internationally.