2006-Explanation of Enterprise Accounting Standards-Financial Instruments and Financial Statements Volume

Author: Enterprise Accounting Standards Research Group/Country: Mainland China
Publisher:
Publish Date: 2006-08-01
Features: "The New Enterprise Accounting Standards Series consists of four volumes, with this book being the fourth volume—Financial Instruments and Financial Statements. It primarily focuses on introducing the relevant accounting standards for financial instruments and financial statements. The standards covered in this book include: Specific Standard No. 18, Specific Standard No. 20, Specific Standard No. 22 to No. 24, Specific Standard No. 30, Specific Standard No. 33 to No. 35, Specific Standard No. 37, and Specific Standard No. 38, namely Income Tax, Business Combinations, Recognition and Measurement of Financial Instruments, Transfer of Financial Assets, Hedging, Financial Statement Presentation, Consolidated Financial Statements, Earnings Per Share, Segment Reporting, Presentation of Financial Instruments, and the First Implementation of Enterprise Accounting Standards. For the convenience of readers, the original texts of the standards covered are included in the book as appendices.