International Accounting Standards and Practices: A Unified Textbook for Higher Vocational Colleges in National Foreign Trade and Economic Universities in the 21st Century

Author: Zhang Xueqian
Publisher:
Publish Date: 2004-02-01
Features: To adapt to the objective development needs of economic internationalization and to facilitate the cultivation of higher vocational talents and the advancement of higher vocational education, we were invited by China Business Press to organize professors, specialists, and professionals engaged in practical work to compile a series of textbooks on foreign-related accounting. International Accounting Standards and Practices is one of the textbooks in the foreign-related accounting series. This book is the first higher vocational textbook in China to introduce international accounting standards. We collected accounting standards and interpretations issued by the International Accounting Standards Committee up to 2003 and selected 15 accounting standards that are suitable for the needs of domestic situations and higher vocational accounting students to learn and master. These accounting standards are briefly and selectively explained and described. They can be expanded during practical teaching. Several additional accounting standards and related terminology content have been added at the end of the book for reference, to broaden the scope of accounting knowledge.