International Accounting Standards and Financial Reporting Standards -- Research and Comparison

Author: Wang Xiangyao
Publisher:
Publish Date: 2004-06-01
Features: International Accounting Standards and Financial Reporting Standards — Research and Comparison is a collective effort of the Accounting College of Zhejiang University of Finance and Economics under the leadership of Professor Wang Xiangyao as the discipline leader. In recent years, the Accounting College of Zhejiang University of Finance and Economics has conducted the project Comparative Research on Accounting Standards of Various Countries in line with the development trend of international accounting standards convergence, showcasing the research characteristics of the college and making a significant impact in the domestic accounting field. This book is a major work that systematically studies and compares international accounting and financial reporting standards, following the publication of The Development of Accounting Standards: Perspectives, Comparisons, and Prospects and Research and Comparison of British Accounting Standards. The book contains approximately 600,000 words, with comprehensive and detailed information, not only thoroughly reflecting the historical development and latest trends of international accounting and financial reporting standards but also conducting in-depth research and examples on international accounting standards, financial reporting standards, and conceptual frameworks. Furthermore, it provides ample comparisons between these standards and those of countries such as the United States, the United Kingdom, and China. The book combines both reference and research, serving as an invaluable tool for accounting professionals in China after its entry into the WTO. It systematically helps readers understand international accounting practices, master the language of global business, and analyze the similarities and differences between China's accounting standards and international standards. It is particularly valuable for foreign-invested enterprises and those planning to list overseas. It will also greatly benefit students preparing for postgraduate studies and the Certified Public Accountant (CPA) examination. It is the preferred choice for accountants engaged in theoretical research and practical operations.