Intermediate Financial Accounting

Author: Wang Jiangang
Publisher:
Publish Date: 2003-02-01
Features: Intermediate Financial Accounting is a core course in the field of accounting, introducing the procedures and methods of accounting recognition, measurement, recording, and reporting, which are the most important and fundamental aspects of corporate accounting work. This book strives to reflect its unique features in the following three aspects: First, it strives to closely align with international accounting practices, primarily International Financial Reporting Standards (IFRS), while also enhancing its practicality without deviating from the realities of China; Second, it is grounded in the current state of Chinese accounting and considers future development trends to the extent possible, aiming to make the book more forward-looking; Third, it pays attention to the introduction of financial statement disclosure, striving to meet the requirements of the securities market for accounting. The content of this book specifically includes: Monetary Funds, Accounts Receivable and Prepayments, Inventory, Investments, Fixed Assets, Intangible Assets and Other Assets, Current Liabilities, Long-Term Liabilities, Equity, Revenue, Expenses, and Profit, Non-Monetary Transactions, and Corporate Financial Reporting.