Accounting and Audit Applications of Enterprise Accounting Standards. Inventory, Investment, Non-monetary Transactions, Debt Restructuring

Author: Zhao Xibu
Publisher:
Publish Date: 2004-07-01
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 Financial Reporting Standards (IFRS) or international practices;
Third, the specific accounting application of the standard;
Fourth, potential issues that may arise in the application of the standard;
Fifth, key points for audit attention;
Appendix includes excerpts of relevant regulations.
During the writing process of this book, the author primarily referred to the guidelines and interpretations for the application of the "Enterprise Accounting Standards" as well as the latest designated textbooks for the Certified Public Accountant (CPA) examination.