Advanced Financial Accounting

Author: Lai Mingmin (Compiler)
Publisher:
Publish Date: 2006-08-01
Features: Advanced Financial Accounting addresses more complex financial accounting issues, many of which require accounting choices by senior accountants and more demand professional judgment from financial decision-makers in complex political and economic environments. Therefore, in higher education institutions of market economy-developed countries, Advanced Financial Accounting has been established as a key course for cultivating management talents. This book is the result of the author's years of teaching practice and gradual accumulation of research findings. It adopts a monograph and compilation approach, integrating our previous research achievements and new ideas and concepts into the chapters covered. For current hot topics in accounting, such as business ethics and accounting professionalism, disclosure of information by listed companies, business combinations and consolidated financial statements, and accounting for price changes, the book elaborates on them from aspects like summaries, historical evolution, major debates, and future development trends. Representative case studies are also selected and linked to supplement the arguments, thereby solidifying the cutting-edge knowledge of accounting research and reflecting its advanced, forward-looking, and exploratory nature, which helps broaden students' perspectives and cultivate interdisciplinary talents. The book also provides a number of review questions, exercises, reference answers, and relevant 2006 edition of the Enterprise Accounting Standards to enable readers to gain a deeper, more comprehensive, and systematic understanding of the core content of each chapter.