Illustrated Enterprise Accounting Standards

Author: Tang Xiangxi
Publisher:
Publish Date: 2005-04-01
Features: China has issued sixteen specific accounting standards. In recent years, the issuance and revision of standards have become increasingly frequent, undoubtedly placing higher demands on practitioners. This book aims to help a broad range of accounting practitioners gain a deep understanding of accounting standards and correctly and effectively implement them in practice. We have compiled this book for this purpose. In terms of content arrangement, layout, and expression, this book strives to highlight the following characteristics: (1) Comprehensive and Up-to-Date. Each chapter of this book is written based on the newly issued or revised specific standards, standard guidelines, and a series of problem-solving answers related to the implementation of standards, making it highly practical. We have made every effort to provide a thorough and comprehensive explanation and summary of each specific standard. (2) Rigorous Structure and Clear Organization. The book is divided into seventeen chapters, with the first chapter being a general introduction, and the other sixteen chapters introducing the sixteen specific standards. We present these sixteen standards in the order specified by the Ministry of Finance regarding their applicable scope. The standards described in Chapters 2 to 5 are primarily used by listed companies, those in Chapters 6 to 10 mainly apply to joint-stock companies, and the final seven chapters apply to all enterprises. (3) In terms of expression, the book uses numerous diagrams, tables, and flowcharts to explain the standards, making the content more intuitive and easier to grasp, thereby enhancing understanding. Target Audience: Accounting practitioners, college and university students, and candidates for professional qualification exams.