Advanced Accounting

Author: Guo Litian
Publisher:
Publish Date: 2004-12-01
Features: This book is suitable for students in ordinary universities, continuing education, and vocational education, as well as serving as a reference for accounting personnel in job training and technical qualification exams. The writing of this textbook highlights the following characteristics:
1. Systematicity. As mentioned earlier, the determination of advanced financial accounting content is primarily based on relevance, using the relationship between economic transactions or events and the four basic assumptions of traditional financial accounting as the theoretical foundation to define the scope of advanced financial accounting research. The content is summarized into several aspects such as special transactions, special accounting entities, and special reporting, which, together with the general and universal content of intermediate financial accounting, form a more complete system of financial accounting theory and methods. Through learning, students gain a comprehensive and systematic understanding of the financial accounting system.
2. Continuity. The book effectively coordinates and aligns its content with related courses, particularly intermediate financial accounting, avoiding repetition while demonstrating a natural connection and extension of the knowledge system.
3. Applicability. In the application of accounting standards, we adhere to the following principle: where relevant standards or regulations exist in China, the book primarily follows China's requirements, supplemented by an introduction to international practices. Otherwise, it mainly relies on international accounting standards.
4. Forward-looking. Some theories and methods in advanced financial accounting are still under development and exploration. For these issues, we strive to introduce the latest research findings from both domestic and international sources in a relatively accessible manner, ensuring the book remains forward-looking to broaden students' perspectives and enhance their adaptability.