International Accounting Standards and Financial Reporting Standards: Research and Comparison

Author: Wang Xiangyao et al.
Publisher:
Publish Date: 2004-03-01
Features: International Accounting Standards and Financial Reporting Standards—Research and Comparison is a collective effort of the Accounting College of Zhejiang University of Finance and Economics under the leadership of Professor Wang Xiangyao, the head of the discipline. In recent years, the Accounting College of Zhejiang University of Finance and Economics has conducted the project Comparative Research on Accounting Standards of Various Countries in line with the trend of international convergence of accounting standards, showcasing the research characteristics of the college and generating significant influence in the domestic accounting field. This book is a major work that systematically studies and compares international accounting and financial reporting standards, following the publication of The Development of Accounting Standards: Perspectives, Comparisons, and Prospects and Research and Comparison of British Accounting Standards. The book contains approximately 600,000 words, with comprehensive and detailed information, not only thoroughly reflecting the historical development and latest trends of international accounting and financial reporting standards but also conducting in-depth research and examples on these standards and their conceptual frameworks. Furthermore, it provides thorough comparisons between them and accounting standards of countries such as the United States, the United Kingdom, and China. The book combines both informational and research value, serving as an invaluable reference for accounting professionals in China after its entry into the WTO. It systematically helps readers understand international accounting practices, master the language of global business, and analyze the similarities and differences between China's accounting standards and international standards. It is particularly valuable for foreign-invested enterprises and those planning to list overseas. It is also highly beneficial for students preparing for postgraduate studies and CPA exams, making it the preferred choice for accounting professionals engaged in theoretical research and practical operations.