Explanation and Operation of Specific Accounting Standards (Volume 1)

Author: Accounting Standards Research Group
Publisher:
Publish Date: 2001-04-01
Features: This book closely aligns with the content of the new standards, linking closely with the practical aspects of corporate accounting work. It provides a comprehensive, in-depth, detailed, and practical explanation of the new standards, making it highly operational. Using this book will enable accounting personnel to learn and master the new standards promptly, enabling them to conduct accounting business accordingly. The book is arranged according to the content of the standards, divided into eight chapters: Chapter 1 Investment; Chapter 2 Intangible Assets; Chapter 3 Borrowing Costs; Chapter 4 Leases; Chapter 5 Debt Restructuring; Chapter 6 Non-monetary Transactions; Chapter 7 Cash Flow Statements; Chapter 8 Accounting Policies, Changes in Accounting Estimates, and Corrections of Accounting Errors, etc. Each chapter is arranged in a sequence that is easy for readers to understand, also facilitating teaching during training. Additionally, to facilitate readers in referring to the relevant accounting standards, the original text of these eight specific accounting standards is included in the appendix. The book offers a comprehensive and detailed explanation with abundant and practical information, as well as rich and specific examples. It is an ideal reference book for all accounting professionals to study and also a good teaching material for training new standards at various financial and accounting administrative departments!