Intermediate Financial Accounting

Author: Wu Zhongchun
Publisher:
Publish Date: 2002-08-01
Features: This book is set against the backdrop of economic globalization, China's accession to the WTO, and the increasing internationalization of accounting standards. It is compiled based on China's accounting standards, accounting systems, and other accounting regulations, as well as international accounting standards and practices. It primarily includes fundamental theories of financial accounting, the recognition and measurement of financial accounting elements, and the theory and practice of financial reporting. The basic characteristics of this book are to strengthen practical explanations while also paying attention to theoretical elaboration; to strive to meet the needs of accounting teaching while also expanding students' knowledge; to focus on cultivating students' practical skills while also developing their potential. The book particularly takes into account the requirements of future societal development for the knowledge and qualities of accountants. Therefore, some content may not fully align with China's accounting standards and systems but complies with international standards and practices. This book serves as an intermediate financial accounting textbook following the Fundamentals of Accounting, primarily suitable for undergraduate teaching in accounting, auditing, and financial management majors. It can also be used as a reference for other accounting learners.