Economic Law. 2004 (2004)

Author: Office of the CPA Examination Committee of the Ministry of Finance
Publisher:
Publishing Date: 2004-05-01
Features: The five subjects of the examination teaching materials are revised and compiled based on the 2003 annual examination teaching materials, according to the newly promulgated relevant regulations and current reform content. The teaching materials for "Accounting," "Auditing," "Economic Law," and "Tax Law" have not undergone major adjustments in their chapter structure. The teaching material for "Financial Cost Management" has removed the content on "Mergers and Acquisitions and Control" and "Reorganization and Liquidation," while adding the content on "Enterprise Value Assessment." All five subject teaching materials have been supplemented and revised in accordance with the changes in relevant regulations and institutional systems over the past year and the new developments in theoretical research. After revision, the entire set of teaching materials fully reflects the basic requirements for the knowledge structure and professional competence of CPAs.