Advanced Accounting General Theory

Author: Yang Rongyan
Publisher:
Publish Date: 2002-07-01
Features: Advanced Financial Accounting is an important component of modern accounting, with the goal of providing useful economic information to external parties with economic interests in the enterprise. Relevant works on advanced accounting in China and abroad have their own academic strengths and different focuses. Based on a comprehensive approach that incorporates the best of various sources, this book categorizes emerging and future economic phenomena and transactions, and studies them by topic. To meet the needs of undergraduate and graduate students preparing for postgraduate entrance exams and further studies, the book categorizes some key debates among scholars both domestically and internationally on each topic. The writing of this book strives to achieve a balance between theory and practice, international and domestic perspectives, foresight and reality, and inheritance and innovation. The main content includes: Business Combinations and Consolidated Financial Reporting, Debt Restructuring Accounting, Bankruptcy and Liquidation Accounting, Social Responsibility Accounting, Pension Accounting, Human Resource Accounting, and Accounting for Price Changes.