Introduction to Accounting Standards

Author: Cao Wei
Publisher:
Publish Date: 2005-04-01
Features: This book primarily discusses the meaning and models of accounting standards: an overview of accounting standards models worldwide, China's accounting standards model, and an overview of China's enterprise accounting standards system; comparative analysis of accounting standards: detailing the accounting standards of the United States, the United Kingdom, France, Germany, and Japan; international coordination of accounting standards; the activities of intergovernmental international organizations and private accounting professional organizations in international coordination of accounting standards; the formulation agencies, developmental stages, and formulation procedures of international accounting standards; the theoretical foundation of accounting standards: the financial accounting conceptual framework. This book combines theoretical depth with an emphasis on practicality and accessibility. It aims to guide readers to observe and analyze facts with an international perspective, correctly understand accounting standards and their models, and make their own judgments on international differences, coordination, and convergence of accounting standards. It also aims to guide readers to explore the logic behind accounting standards, using theoretical thinking to analyze and apply accounting standards and accounting information.