International Accounting - (Fifth Edition)

Author: Chang Xun
Publisher:
Publish Date: 2006-08-01
Features: This edition is perhaps the most updated, revised, and enriched among all previous versions. While earlier editions focused solely on adding new information, this one also emphasizes the coordination between existing explanations and newly added content. Previous revisions primarily involved collecting online information, whereas this edition equally emphasizes gathering relevant primary literature. Due to early preparation, nearly six months were dedicated to collecting materials and rewriting related sections. In some cases, updates or more detailed data were gathered, leading to three or four revisions. This further enhances the quality of the book. The book systematically introduces knowledge related to international accounting, such as financial instruments accounting, foreign currency translation, business combinations and consolidated financial statements, reporting comprehensive income, and other major accounting issues. However, unlike other similar books, this one places greater emphasis on describing international differences while also highlighting the trends of international harmonization.