Advanced Financial Accounting

Author: Chang Xun
Publisher:
Publish Date: 2004-10-01
Features: This book builds upon the content of "Intermediate Financial Accounting" and delves into some specialized and profound accounting topics. We have selected important accounting issues that modern enterprises and enterprise groups are currently facing under the socialist market economy system. These topics include:
1. Equity accounting, income tax accounting, and corporate liquidation (including bankruptcy) and financial restructuring accounting for listed companies operating in economies with relatively developed capital markets.
2. Consolidated financial statements of enterprise groups formed through mergers or joint ventures.
3. Accounting for foreign currency transactions and the translation of foreign currency financial statements.
4. Accounting for changes in price levels.
5. Accounting for leases.