Application of Accounting and Auditing under Enterprise Accounting Standards. Fixed Assets Borrowing Costs Leases Intangible Assets

Author: Zhao Xibu
Publisher:
Publish Date: 2004-07-01
Features: This series of books is based on the specific accounting standards that have been published and implemented. It elaborates on each specific standard from six aspects:
1. The purpose, scope, and main content of the standard;
2. The main differences compared to International Financial Reporting Standards (IFRS) or international practices;
3. The specific accounting applications of the standard;
4. Potential issues that may arise in the application of the standard;
5. Key points for auditors to focus on;
Appendix: Excerpts from relevant regulations.
In this book, the author primarily referred to the "Application Guide and Interpretations of Enterprise Accounting Standards" and the latest textbook for the Certified Public Accountant (CPA) examination. The author would like to express sincere gratitude to all the comrades who compiled the explanations and applications of accounting standards in the Accounting Department of the Ministry of Finance, as well as to all the authors of the CPA textbook. Without their previous achievements, this book would not have achieved the expected results. The publication of this book was greatly supported and assisted by Ms. Ming Chunling of Economic Science Press and the leadership of the publishing house.