Advanced Financial Accounting

Author: Du Xingqiang (Editor-in-Chief)
Publisher:
Publish Date: 2004-05-01
Features: This book consists of four parts and eleven chapters, with the main content being "Accounting for Special Transactions of Enterprises," including topics such as lease accounting and income tax accounting; "Accounting for Price Changes"; "Accounting for Foreign Currency Transactions and Foreign Currency Financial Statement Translation"; "Consolidated Financial Statements and Segment Financial Reports." It also explores many noteworthy issues in the field of financial accounting, such as the economic nature of goodwill and its recognition and measurement, accounting for derivative financial instruments and hedging activities, and the coordination and development of international accounting standards. This textbook builds upon the content of the book "Financial Accounting" and focuses on explaining four specialized areas within the field of financial accounting: First, "Accounting for Special Transactions of Enterprises," including lease accounting, income tax accounting, and pension accounting; Second, "Accounting for Price Changes"; Third, "Accounting for Foreign Currency Transactions and Foreign Currency Financial Statement Translation"; Fourth, "Consolidated Financial Statements and Segment Financial Reports." During the writing process of this textbook, we strive to create a closely linked, mutually complementary, yet non-repetitive content system with "Financial Accounting." To this end, we aim to be rooted in China while also keeping in mind the latest developments in international accounting. Based on specific accounting practices in China, we focus on introducing the new advancements and dynamics in related fields internationally. This textbook is the result of collective effort, with contributors being young, experienced teaching staff from the Accounting Department of Xiamen University. They have been teaching the "Advanced Financial Accounting" course for many years and have a direct sense and keen grasp of the developments in the field of advanced financial accounting. They have also incorporated teaching realities into the writing of this textbook, which ensures that it is directly aimed at undergraduate students while also being suitable for graduate students and advanced training teachers. This textbook is edited by Du Xingqiang as the chief editor, with Hu Nianmei and Sun Liying as deputy editors. The specific writing responsibilities for each chapter are as follows: Du Xingqiang (Doctoral Supervisor, Associate Professor) - Chapters 1, 2, 3, 4; Hu Nianmei (Lecturer, Ph.D. Candidate) - Chapters 10, 11, 12, 13, 14, 15; Sun Liying (Lecturer, Ph.D. Candidate) - Chapters 6, 7, 8, 9, 16; Zhang Yongkui (Lecturer, Ph.D. Candidate) - Chapter 5. This textbook is written with respect and reference to the achievements of predecessors. Here, we express deep respect to the authors of a series of domestic and international textbooks that have provided the "nutrients" for this textbook. At the same time, we thank Yu Zhuli, a graduate student from the Accounting Department of Xiamen University, for her substantial work in proofreading the preliminary draft of this book.