Research on the Elements of Financial Accounting Objects

Author: Tang Guoping
Publisher:
Publish Date: 2003-03-01
Features:
Abstract 1 Financial Accounting Object Elements: Conceptual Analysis
1.1 The Concept of Elements in Accounting
1.2 Defining the Meaning of Financial Accounting Object Elements
1.3 Characteristics of Financial Accounting Object Elements
1.4 Achievements and Current State of Research on Financial Accounting Object Elements
Chapter Summary
2 Financial Accounting Object Elements: Theoretical Positioning
2.1 Financial Accounting Theory Centered on Financial Accounting Object Elements and Its Structure
2.2 Financial Accounting Object Elements and the Structure of Financial Accounting Theory
Chapter Summary
3 Financial Accounting Object Elements: System and Structure
3.1 The "Systems Theory" of Financial Accounting Object Elements
3.2 Comparative Analysis of Financial Accounting Object Elements
3.3 Analysis of Influencing Factors of Financial Accounting Object Elements
3.4 Construction of the Systematic Structure of Financial Accounting Object Elements
3.5 The Laws of Change in the Systematic Structure of Financial Accounting Object Elements
Chapter Summary
4 Financial Accounting Object Elements: Structural Models
4.1 The Essence of the Structural Model of Financial Accounting Object Elements
4.2 Structural Models of Financial Accounting Object Elements Under Different Theories
4.3 Reconstruction of the Structural Model of Financial Accounting Object Elements
4.4 Application of the Structural Model of Financial Accounting Object Elements
Chapter Summary
5 Financial Accounting Object Elements: Basic Element Research
5.1 Assets: A Source of Profitability
5.2 Liabilities and Equity: Different Perspectives on Responsibility
5.3 Revenue and Expenses: A Broad Perspective
Chapter Summary
6 Liquidation Accounting Object Elements: Reflections Under Non-Continuing Operations
6.1 Basic Theories of Liquidation Accounting
6.2 System of Liquidation Accounting Object Elements
6.3 Recognition and Measurement of Liquidation Accounting Object Elements
6.4 Reporting of Liquidation Accounting Object Elements
Chapter Summary
Conclusion of the Whole Book
Main References
Chinese References
English References
Afterword