Financial Accounting Report Theory and Practice

Author: Wei Linyan
Publisher:
Publish Date: 2002-02-01
Features: This book consists of eight chapters, divided into six parts. Part refers to a chapter, which is the basic theoretical research on financial accounting reports. This part mainly discusses the objectives of financial accounting reports, the elements of financial accounting statements, the basic assumptions and general principles of financial accounting reports, the regulations of financial accounting reports, and summarizes the composition of financial accounting reports. The second part is Chapters 2 to 5, which focuses on the research of financial accounting report expression, including the core of financial accounting reports—the three major financial statements (balance sheet, income statement, and cash flow statement)—as well as the supplements to financial statements—accounting notes and other financial reports. The third part is Chapter 6, which discusses the preparation and external provision of financial accounting reports. This part mainly elaborates on the basic requirements for preparing financial accounting reports and the necessary procedures and processes for providing financial accounting reports externally, such as the responsible director of financial accounting reports and the audit system of certified public accountants for financial accounting reports. The fourth part is Chapter 7, which discusses the analysis of financial accounting reports. It elaborates on the methods of analyzing financial accounting reports and, from different perspectives, combines ratio analysis and item-by-item analysis, focusing on the use of financial accounting information.