Accounting (Second Edition), a 21st Century Curriculum Textbook

Author: Yan Da Wu
Publisher:
Publish Date: 2000-11-01
Features: Since its publication in November 2000, this book has been well-received by a broad readership, with its circulation steadily increasing. Over the past two years, in response to the continuous deepening of accounting reforms, the Chinese government has successively issued a series of new regulations and rules to guide accounting work. For example, the Ministry of Finance has released six specific accounting standards, including intangible assets, and issued the "Enterprise Accounting System" temporarily applicable to joint-stock companies. Additionally, it has published a series of norms to strengthen internal accounting controls within enterprises. At the same time, China's accounting theoretical research has also achieved significant results. To ensure the content of this textbook is aligned with current accounting regulations and fully incorporates existing research findings, while reflecting the latest developments in international accounting theory and practice, we have revised the book comprehensively in the spirit of "keeping pace with the times and pioneering innovation." We have appropriately supplemented new content, adjusted parts that were not fully in line with current regulations, and corrected inaccuracies in the original edition.