Research and Comparison of British Accounting Standards

Author: Wang Xiangyao
Publisher:
Publish Date: 2002-06-01
Features: Comparative Study and Analysis of British Accounting Standards is composed of six parts: The first part discusses the historical evolution and new developments of British accounting standards; the second part examines the conceptual framework of British accounting standards and its international comparison; the third and fourth parts conduct a detailed study and comparison of British standard accounting practice announcements and financial reporting standards; the fifth part focuses on the research and reference of financial reporting standards for small reporting entities in the UK; and the sixth part is the appendix, which transcribes the Financial Reporting Principles Announcement and the Financial Reporting Standards for Small Reporting Entities of the UK. Among the studies on specific British accounting standards, the development background, main content of each standard, and its comparison with relevant international standards are analyzed and discussed in depth. I believe this book has a well-designed structure, complete content, extensive references, and up-to-date information, reflecting the new achievements and dynamics of British accounting standards, making it highly valuable for research and reference. Although this book is still a "rough brick" in the study of British accounting standards, deserving further refinement, I am confident that it will play a role in "throwing a brick to start the ball rolling" in promoting in-depth research on British accounting standards in China.