Intermediate Financial Accounting (Nanjing Audit University Textbook for the 21st Century)

Author: Wu Zhongchun Feng Jiaqi
Publisher:
Publish Date: 2002-08-04
Features: This book is set against the backdrop of economic globalization, China's accession to the WTO, and the increasing internationalization of financial reporting standards. It is compiled based on China's accounting standards, accounting systems, and other accounting regulations, as well as international accounting standards and practices. It primarily covers fundamental theories of financial accounting, the recognition and measurement of financial accounting elements, and the theory and practice of financial reporting. The basic characteristics of this book are to strengthen practical explanations while also focusing on theoretical elaboration; to align with the needs of accounting education while also expanding students' knowledge; to cultivate students' practical skills while also developing their potential. The book pays particular attention to the demands of future societal development on the knowledge and qualities of accounting professionals. Therefore, some content may not fully align with China's accounting standards and systems but complies with international standards and practices. This book serves as an intermediate financial accounting textbook following the Fundamentals of Accounting, primarily suitable for undergraduate teaching in accounting, auditing, and financial management majors. It can also be used as a reference for other accounting learners.