Development of Accounting Standards: Perspectives, Comparisons, and Prospects

Author: Wang Xiangyao
Publisher:
Publish Date: 2001-07-01
Features: Throughout the book, it exhibits the following characteristics:
⑴ Comprehensive Content. The book is divided into twelve chapters, starting with the essence of accounting standards, systematically analyzing the connotation, extension, and characteristics of accounting standards. Subsequently, it reviews the development status of accounting standards in various countries and international accounting standards, along with in-depth comparisons. Building on this, the author further provides an international perspective and comparison on the development of theoretical structures of accounting standards in different countries, and proposes a series of meaningful suggestions for establishing China's theoretical structure of accounting standards based on the actual situation of China. Finally, the author describes the new trends in the development of international accounting standards and offers an outlook on their future.
⑵ Rigorous Structure. The book begins with the basic definition of accounting standards, reviews the history of their development, observes the current status of accounting standards in various countries, and analyzes the major trends in their development. The structure of the book is rigorous, progressive, and coherent, with fluent writing.
⑶ Up-to-Date Data. The book combines data and exploration, featuring detailed and timely information. The descriptions of accounting standards in various countries and international accounting standards are based on data collected up to the end of 2000.
⑶ Distinctive Views. The author offers unique insights on many theoretical and practical issues related to accounting standards. The book highlights clear viewpoints, provides sufficient evidence, and includes explicit annotations and references, reflecting the author's solid theoretical foundation as well as a rigorous academic approach. In summary, the book holds significant guiding and realistic value for the theoretical development of accounting standards in China, as well as for their formulation and implementation.