Intermediate Financial Accounting (Second Edition) (Part 2)

Author: Ge Jiashu
Publisher:
Publish Date: 2003-11-22
Features: This book includes nine parts, with the first eight parts (the second volume includes six parts) comprising 33 chapters (the second volume includes 19 chapters), covering basic knowledge. The ninth part consists of five financial accounting topics, which can be used by students eager to delve deeper into financial accounting to expand their knowledge. The nine parts of the book, in addition to the main text, also include "Xiaoyu," and some chapters have appendices. The basic framework of the main text generally includes international accounting standards, the International Accounting Standards Board (IAS) published (reorganized in accordance with the new revised format), international financial reporting standards (IFRS), as well as popular accounting procedures introduced in major accounting literature from countries such as the United States and the United Kingdom, and the "Enterprise Accounting Standards" that have been officially promulgated and implemented in China. Historical development, important trends, and major accounting perspectives are also elaborated in the main text.