Accounting and Audit Application of Enterprise Accounting Standards—Post-Balance Sheet Items, Related Parties

Author: Zhao Xibu, Editor-in-Chief
Publisher:
Publish Date: 2005-03-01
Features: This series of books is based on the specific accounting standards that have been published and implemented. It elaborates on each standard from six key aspects:
First, the purpose, scope, and main content of the standard;
Second, the main differences compared to International Accounting Standards or international practices;
Third, the specific accounting application of the standard;
Fourth, potential issues that may arise in application;
Fifth, key points for audit attention;
Appendix: Excerpts from relevant regulations.
During the writing process of this book, the main reference materials included the "Application Guide and Interpretation of Enterprise Accounting Standards" and the latest designated textbook for the Certified Public Accountant (CPA) examination. We extend our sincere gratitude to all the comrades who compiled the accounting standards and their applications in the Accounting Department of the Ministry of Finance, as well as all the authors of the CPA examination textbooks. Without their previous achievements, this book would not have achieved the expected results.