Four Major Challenges in Financial Accounting

Author: Chang Xun
Publisher:
Publish Date: 2003-03-01
Features: This book is the newly revised version by Professor Chang Xun, a renowned scholar at Xiamen University, based on his highly popular work "The Three Major Difficulties in Financial Accounting." It is divided into four parts: "Accounting for Financial Instruments," "Business Combinations and Consolidated Financial Statements," "Foreign Currency Transactions and Foreign Currency Financial Statement Accounting," and "Price Changes and Financial Reporting." The author provides a comprehensive discussion and analysis of the fundamental methods, theoretical foundations, and key issues still under debate and exploration in these major areas, covering historical evolution, current status, and future development trends.