Application of Accounting and Auditing under Enterprise Accounting Standards. Revenue Construction Contracts Accounting Policies Changes in Accounting Estimates and Corrections of Accounting Errors

Author: Zhao Xibu
Publisher:
Publish Date: 2004-08-01
Features: This series of books is based on the specific accounting standards that have been announced and implemented. It elaborates on each specific standard from six aspects:
First, the purpose, scope of implementation, and main content of the standard;
Second, the main differences compared with International Accounting Standards or international practices;
Third, the specific accounting application of the standard;
Fourth, potential issues that may arise in application;
Fifth, key points for audit attention;
Appendix: Excerpts from relevant regulations.
During the writing process of this book, the main references were the "Application Guide and Interpretation of Enterprise Accounting Standards" and the latest designated textbook for the Certified Public Accountant (CPA) examination. Here, sincere gratitude is expressed to all the comrades who compiled the accounting standards and their applications in the Accounting Department of the Ministry of Finance, as well as to all the authors of the CPA examination textbook. Without their previous achievements, this book could not have achieved the expected results.