Accounting Measurement Theory and Rules

Author: Zhang Xueqian
Publisher:
Publish Date: 2006-05-01
Features: This book aims to explore international accounting valuation theory and rules, providing a comprehensive understanding and mastery of international accounting valuation. With the integration of the global economy, learning and applying international accounting standards is one of the essential courses for Chinese multinational companies to step into the global market and participate in international economic competition. To gain more say and pricing power in international economic competition, it is necessary to further understand the resource valuation theory and normative theory explanations of international accounting standards, fully grasp the scope and flexibility of accounting valuation policies, flexibly utilize the favorable rights granted by international accounting practices, and accurately assess and report the economic strength of Chinese multinational companies, thereby enhancing the ability of Chinese multinational companies and overseas companies to cope with international economic competition.