Financial accounting theory

Author: Du Xingqiang
Publisher:
Publish Date: 2005-12-01
Features: This book is primarily intended for senior undergraduate students in accounting at ordinary universities. It can serve as a textbook for a specialized undergraduate course titled "Topics in Financial Accounting Theory" and also as a reference for postgraduate students in "Financial Accounting Theory" and related courses. During the writing process, we paid close attention to the target audience of the book, so the discussion of certain issues is not overly in-depth, but we do not shy away from exploring some important accounting theory issues. Therefore, when using the book, instructors can selectively omit some chapters based on actual circumstances or organize discussions among students. It is worth noting that some chapters contain necessary and minimal repetition, which serves both to better illustrate the issues and to avoid unnecessary confusion in cross-referencing. The book essentially represents an inheritance and development of several issues within the realm of accounting theory. During the writing process, we referred to a large number of academic discussions, with particular emphasis on the latest developments, research announcements, and scholarly works in the field of international accounting theory. We also heavily referenced the latest developments, research announcements, and excellent works of domestic scholars in related fields. At the same time, we strive to express our modest views as the authors. Accounting theory is vast and profound, and writing this book has also been a process of learning and re-understanding accounting theory.